2019 (7) TMI 1140 - AT - Central Excise

Valuation - inclusion of third party inspection charges in the assessable value - HELD THAT - Since the same issue has already been remanded by this bench in the case of M/S TRANSFORMERS RECTIFIERS (INDIA) LTD. VERSUS C.C.E. AHMEDABAD-II 2019 (2) TMI 1664 - CESTAT AHMEDABAD , the present matter is also being remanded in the light of the order dated 05.02.2019 for deciding the matter afresh in the line of observations made in the aforesaid order. The appeal is allowed by way of remand to the Adjudicating Authority.

Summary

Issues involved: Whether third-party inspection charges are includable in the assessable value of excisable goods.

Analysis:
The judgment by the Appellate Tribunal CESTAT Ahmedabad, delivered by Mr. Ramesh Nair, Member (Judicial), and Mr. Raju, Member (Technical), revolves around the issue of whether third-party inspection charges should be included in the assessable value of excisable goods. The appellant, represented by Shri Dhaval K. Shah, argued that a similar issue in their own case had been remanded previously, and requested a similar course of action in this matter. On the other hand, Shri T.K. Sikdar, Assistant Commissioner (AR) for the respondent, reiterated the findings of the impugned order. After considering the submissions and reviewing the record, the bench decided to remand the present matter in line with the previous order dated 05.02.2019. The appeal was allowed for remand to the Adjudicating Authority to decide the issue afresh based on the observations in the earlier order. This decision highlights the importance of consistent application of legal principles and previous precedents in similar cases.