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2018 (4) TMI 752 - AT - Central ExciseValuation - paper covered aluminium /copper wire strips, etc. - clearance to sister unit - Held that: - the present appeal by the Revenue simply pleads for remand of matter so that now they can consider CAS 4 valuation in proper prospective. The same is not tenable in view of the fact that original proceedings are for demand of differential duty. No process of valuation under CAS 4 was followed by the Revenue so that, the correctness can be confirmed by the remand proceedings. The proceedings are for demanding differential duty which, as correctly held in the impugned order are not sustainable for want of legal and factual basis. Accordingly, the impugned order is sustained - appeal dismissed.
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