2016 (9) TMI 131 - AT - Central Excise

Whether the appellant is required to pay differential Central Excise duty on the amount of transportation charges collected by debit notes - Held that - it is the claim of the appellant that the transportation charges which are claimed by them by debit notes are actuals and on being informed by the customers while the findings recorded by the first appellate authority are not at all indicating that they have considered those submissions to arrive at a conclusion. It is also noticed that the first appellate authority in the impugned order has referred to some job conversion on behalf of SAIL and the valuation thereof. Therefore, the impugned order is totally in tangent to the issue which was raised before him. Hence, set aside. - Appeal allowed by way of remand

Summary

The appeal was made against Order-in-Appeal No. SVS/145 to 146/NGP-I/2005 dated 20.06.2005. The issue was regarding the payment of differential Central Excise duty on transportation charges collected by debit notes. The appellate tribunal found the impugned order unsustainable and remitted the matter back to the first appellate authority for reconsideration following the principles of natural justice. Appeals allowed by way of remand.