2015 (8) TMI 631 - SCH - Central Excise

Valuation of goods - Incusion of Commission - Held that - CESTAT has committed an error in the impugned order in not considering the question of commission on the ground that it was not raised in the show cause notice - from the reading of the show cause notice that it was specifically raised therein as an independent issue. However, instead of remanding the case back to the CESTAT, it would be more appropriate that the adjudicating authority decides this issue in the first instance. - Decided in favour of Revenue.

Summary

The Supreme Court agreed with the Revenue's submission that the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) erred in not considering the question of "commission" raised in the show cause notice. The impugned order of the CESTAT was set aside, and the issue of commission was remitted back to the adjudicating authority for further consideration. The appeal was disposed of accordingly.