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2015 (3) TMI 333 - AT - Central ExciseValuation of goods - non-inclusion of insurance and freight charges and other essential ingredients in the assessable value - Held that:- Commissioner (Appeals) reproduced the Chartered Accountant’s Certificate dated 14.09.2004 and the worksheet details of duty liability. It was prepared on rectification of audited balance sheet. Revenue had not refuted the Chartered Accountant’s Certificate and worksheet with any material in the grounds of appeal. The Ld. AR submitted that the original authority proceeded on the basis of the figures given by the Respondents but the Commissioner (Appeals) proceeded on the basis of the figures given by the Chartered Accountant. We find that the Commissioner (Appeals) findings are on the basis of the figures given by the Chartered Accountant with worksheet, which were not refuted by the Revenue and cannot be discarded without any cogent material. In view of the above discussion, we do not find any reason to interfere with the impugned order - Decided against Revenue.
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