TMI Blog2019 (1) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority is within his powers to accept or reject the contention of the certificate of the Chartered Accountant on the basis of available, or requisitioned, material. That would have been the conclusion of the adjudicating authority on applying his own mind. Borrowing from an erased order cannot be construed as proper application of mind. Matter to be considered afresh by the adjudicating authority - appeal allowed by way of remand. - APPEAL NO: E/1605/2010 - A/85137/2019 - Dated:- 18-1-2019 - Shri C J Mathew, Member (Technical) And Shri Ajay Sharma, Member (Judicial) Ms Anjali Hirawat and Shri Rajesh Ostwal, Advocates for appellant Shri S J Sahu and Shri Anil Choudhary, Assistant Commissioners (AR) for respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough required, in terms of the remand order, to merely evaluate the contents of the evidence, chose to extend the scope of the re-adjudication. 3. Learned Authorised Representative places reliance on the decision of the Tribunal in GAIL India Ltd v. Commissioner of Central Excise, Gwalior [2011 (264) ELT 393 (Tri-Del)] which has held that such certificates could corroborate, but only as supplement to, the main evidence that the appellant was obliged to furnish. 4. We take note that this dispute is before us for the second time and that, on the former occasion, the appellant had submitted that they would be able to establish, with certificate of Chartered Accountant, that the advance had not earned any, or indeed even notional, inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnished by the appellant and has rendered a finding that the remand order of the Tribunal could not be interpreted in such a narrow manner as to deny Revenue of its authority, and its obligation, to ascertain the elements that should comprise the assessable value, it is the appropriateness of that finding which concerns us. 6. According to the adjudicating authority, the certificate furnished by the Chartered Accountant contradicted the earlier submissions of the appellant; to arrive at this conclusion, he has referred not only to the reply to the show cause notice but also to the finding in the order that had been set aside by the Tribunal before remanding the matter back to the original authority. This reliance cannot be sustained in l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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