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2017 (1) TMI 150 - CESTAT NEW DELHI

2017 (1) TMI 150 - CESTAT NEW DELHI - TMI - Valuation - the deduction on account of freight, octroi and insurance and allowance of the deduction on account of sales tax to the extent of 5% - natural justice - Held that: - When the required information was submitted by the appellant to the adjudicating authority and the same was not considered in the appeal, then we deem it fit to remand the matter to the Commissioner (Appeals) to examine the said evidence and decide the issue de novo but by prov .....

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missioner (Appeals) in Appeal No.304-305/2006. 2. Heard Shri C. Hari Shankar, ld. Senior Advocate for the appellant and Shri Yogesh Agarwal, ld. A.R. for Revenue. 3. The brief facts of the case are that during the period under consideration, the appellants were engaged in the manufacture of razor blades which were removed from the factory gate, to Central Storage Point (CSP).From the CSP, the goods were removed by the appellant to its various depots, wherefrom the goods were sold to retailers. 4 .....

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ated 4.2.2000, disallowed the deduction on account of freight, octroi and insurance and allowed the deduction on account of sales tax to the extent of 5%.The appellant appealed against the order of the Deputy Commissioner before the Commissioner (Appeals). On 3.9.2001, the appellant filed an application before the Commissioner (Appeals) under Section 35 (2) of the Central Excise Act, 1944 for raising additional grounds and submission of additional evidence. Chartered Account certificates along w .....

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