2012 (8) TMI 289 - AT - Central Excise

Valuation of the goods manufactured on job work basis - Non production of CAS-4 certificate - Stay for waiver of duty - Held that - As the assessee submits that they will be able to produce the CAS-4 certificate before the adjudicating authority it is deem fit to remand the matter to adjudicating authority to examine the issue afresh.

Summary

Issues: Stay petition for waiver of duty, interest, and penalty; non-production of CAS-4 certificate for valuation of goods on job work basis.

Stay Petition for Waiver of Duty, Interest, and Penalty:
The Stay Petition was filed seeking waiver of duty, interest, and penalty amounts. The adjudicating authority and the first appellate authority confirmed the amounts due to the absence of a CAS-4 certificate for valuation of goods manufactured on job work basis. The Tribunal found that the appeal could be disposed of directly due to the narrow scope of the issue. Consequently, the application for waiver was allowed, and the appeal was taken up for disposal.

Non-Production of CAS-4 Certificate for Valuation of Goods on Job Work Basis:
The primary contention revolved around the non-production of the CAS-4 certificate for the valuation of goods manufactured on job work basis. The appellant's representative indicated the intent to provide the certificate but was unable to do so during the hearing. The Tribunal noted that the entire issue hinged on the factual aspect of producing the CAS-4 certificate. As the certificate was not presented before the adjudicating authority during the initial proceedings, the Tribunal decided to set aside the impugned order and remand the matter back to the adjudicating authority for a fresh examination, emphasizing the importance of following the principles of natural justice.

Conclusion:
The Stay Petition and the appeal were disposed of accordingly, with the Tribunal granting the waiver and remanding the case for reevaluation based on the eventual submission of the CAS-4 certificate. The decision highlighted the significance of complying with procedural requirements and ensuring the proper presentation of necessary documentation for accurate valuation in excise matters.