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Commissioner of Central Excise, Delhi-IV Versus Sita Worldwide

2016 (3) TMI 468 - CESTAT NEW DELHI

Basis of valuation - Unacceptable by Revenue - Revenue contended that it has not given an opportunity of hearing by the Commissioner (Appeals) and also the basis of valuation is incorrect because it is based on Chartered Engineer’s certificate which .....

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show cause notice regarding valuation in the first place. In the absence of show cause notice it is not possible to dispute at a later stage that the valuation adopted by the primary adjudicating authority as upheld by the Commissioner (Appeals) is .....

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aring was given to Revenue by the Commissioner (Appeals) do not sustain because the principles of natural justice were given a go-by the Revenue at the time of primary adjudication order inasmuch as Revenue did not issue show cause notice to the resp .....

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gh, Member (T) and Ms. Sulekha Beevi C.S., Member (J) Shri B.B. Sharma, DR, for the Appellant. None, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Appeal has been filed by Revenue against Order-in-Appeal Nos. 15 & 16/Cus/App/D .....

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evenue is not in appeal against the confiscation/redemption fine/personal penalty and is only questioning the valuation. The Revenue has essentially taken two grounds : (a) Revenue was not given an opportunity by the Commissioner (Appeals); (b) The b .....

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f of the respondent. We find that in this case there has been no show cause notice and in the primary adjudication order (in para 5) it is recorded that as regards valuation of the goods under import, the value proposed by the Chartered Engineer in h .....

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acceptable and therefore, rejected Revenue s appeal regarding valuation. In its appeal before the CESTAT, Revenue has only questioned that the Chartered Engineer s certificate did not contain several details as per Board Circular No. 4/2008, dated 12 .....

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eptable and what in its view would have been the correct value. Further any enhancement of value will be to the disadvantage of the respondent who was never given a show cause notice regarding valuation in the first place. In the absence of show caus .....

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