2009 (11) TMI 682 - AT - Central Excise

Summary

Issues involved: Undervaluation of goods due to non-inclusion of transportation charges in assessable value u/s Central Excise Act.

Issue 1: Undervaluation of goods

The Adjudicating Authority confirmed a demand and penalty due to alleged undervaluation by not including transportation charges in assessable value. The Tribunal previously remanded the matter for reconsideration based on Chartered Accountant's certificates. The Department argued the certificates lacked proper details. The Adjudicating Authority rejected the certificates, citing incomplete documentation and lack of supporting evidence. However, the Tribunal found discrepancies in the Authority's findings compared to the remand direction. As the appellant agreed to provide additional records, the matter was remanded again for a proper review, emphasizing a timely resolution.

In conclusion, the impugned order was set aside, and the appeal was allowed for remand to the original Adjudicating Authority.