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2016 (3) TMI 468 - CESTAT NEW DELHI

2016 (3) TMI 468 - CESTAT NEW DELHI - 2016 (331) E.L.T. 107 (Tri. - Del.) - 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 did not contain all the relevant details as per the C.B.E. & C. circular but for the same it did not issued show cause notice to the respondent - Held that:- any enhancement .....

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n was made on the basis of material available. Also for no opportunity of hearing 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 respondent. Therefore, Revenue cannot cry foul on that score at a later stage when it itself violated the principles of natural justice. - Decided against the revenue - C/651/200 .....

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8377; 2,50,000/- to ₹ 2,50,000/- and ₹ 1.5 lakhs respectively. Revenue 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 basis of valuation is incorrect because it is based on Chartered Engineer s certificate which did not contain all the relevant details as per the C.B.E. & C. circular. 2.& .....

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