New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (10) TMI 829 - CESTAT CHENNAI

2015 (10) TMI 829 - CESTAT CHENNAI - TMI - 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 t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

manded back to commissioner (A) and decide 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 o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

pect of addition of royalty amount to the transaction 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 (Appe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

appeal against the acceptance of the transaction 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 relat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version