2018 (8) TMI 1794 - AT - Central Excise

Review of Order/Rectification of mistake - error apparent from the face of record - Valuation - inclusion of the value of commission in the assessable value - Held that - The Tribunal has in clear words considered about the issue of inclusion of commission in the assessable value and the issue has been decided in favour of the then appellants holding that in the given circumstances, it will be a revenue neutral situation, the decision of Hon ble High Court of Mumbai in the case of Sterlite Industries (India) Ltd. Vs. Commissioner 2011 (3) TMI 1188 - CESTAT, MUMBAI has been relied upon. The perusal of the decision makes it clear that there is no error apparent on face of record in the impugned application - ROM application dismissed.

Summary

Issues:
Inclusion of commission in the assessable value of exported goods.

Analysis:
The judgment pertains to a Misc. application filed for the review of a previous order by the Tribunal. The department raised the issue of the inclusion of commission in the assessable value of goods exported by the appellant. The Tribunal had allegedly not addressed this issue in its previous order. The department requested a rehearing and re-adjudication of the case. The respondent, on the other hand, justified the previous order. Upon hearing both parties and examining the impugned order, the Tribunal found that it had indeed considered the issue of commission inclusion in the assessable value. The Tribunal had ruled in favor of the appellants, citing a previous decision of the Honorable High Court of Mumbai. The Tribunal concluded that there was no evident error in the previous order and dismissed the application for review. The judgment emphasizes that the issue was adequately addressed in the previous order and the decision was based on legal precedence.

This judgment highlights the importance of thoroughly reviewing previous orders before seeking a review. It also underscores the significance of legal precedents in decision-making processes. The Tribunal's detailed analysis of the issue of commission inclusion in the assessable value demonstrates a meticulous approach to legal interpretation and application. The judgment serves as a reminder of the need for clarity and precision in legal arguments presented before the Tribunal.