2009 (2) TMI 76 - SCH - Central Excise

Differential duty was claimed by the Department on grounds of undervaluation and clandestine removal according to assessee Tribunal has not examined the percentage of sales to unrelated buyers while deciding the question of undervaluation in respect of clandestine removal, according to Department issue of removing zinc ingots in the guise of zinc metallic residue has not been considered by the Tribunal - impugned judgment of the Tribunal is set aside and matters is remitted to the Tribunal

Summary

The Supreme Court set aside the Tribunal's judgment on a case involving differential duty claimed by the Department on grounds of undervaluation and clandestine removal. The Court remitted the matters back to the Tribunal for fresh consideration in accordance with the law. Department's Civil Appeals were allowed with no costs.