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M/s. Sango India Automotive Parts P. Ltd. Versus Commissioner of Customs, Chennai

2015 (10) TMI 829 - CESTAT CHENNAI

Principle of natural justice - order beyond the scope of SCN - it was contended that they have preferred appeal only against addition of royalty amount ordered by the adjudicating authority whereas the Commissioner (Appeals) has gone beyond the grounds of appeal and suo moto set aside the order of the lower authority relating to acceptance of the transaction value.

Held that:- appellant has accepted adjudication order insofar as it related to acceptance of transaction value and relat .....

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matter afresh – Application disposed of. - C/Misc./40360/2015 & C/40925/2015 - Final Order No. 40958 / 2015 - Dated:- 6-8-2015 - Shri R. Periasami, Technical Member and Shri P. K. Choudhary, Judicial Member, JJ. For the Petitioner : Shri Hari Radhakrishnan, Advocate For the Respondent : Shri B. Balamurugan, AC (AR) ORDER Per R. Periasami After disposing the stay application, the appeal itself is taken up for disposal. 2. The issue relates to valuation of related party transaction. The Assistant .....

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ransaction value. The Commissioner (Appeals), in the impugned order, while upholding the order on royalty amount has set aside the order relating to acceptance of transaction value on imported goods and directed the original authority to reconsider the acceptance of transaction value. 3. The learned counsel submits that they have preferred appeal only against addition of royalty amount ordered by the adjudicating authority whereas the Commissioner (Appeals) has gone beyond the grounds of appeal .....

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action value. He prays for remand of the case to the Commissioner (Appeals). 4. Learned AR reiterates the findings of the Commissioner (Appeals) and submits that the Commissioner (Appeals) has only remanded to the authority to decide the issue of acceptance of transaction value. 5. After hearing both sides and on perusal of the records, we find that the appellant have preferred appeal before Commissioner (Appeals) against the order dated 27.6.2014 relating to addition of royalty amount to transa .....

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