2003 (5) TMI 62 - SCH - Central Excise

Valuation - Rate of duty - Held that - in answer to the show cause notice the respondent could have raised the dispute with regard to the rate and calculation of the duty as well as the valuation of the goods in question - Since the Tribunal has merely directed a remand of the matter, we do not interfere with the order but make it clear that the Commissioner (Appeals) will rehear the matter as directed by the Tribunal and will allow the parties to raise all issues as regards the valuation as well as the rate and calculation of duty - Decided in favour of assessee.

Summary

The Supreme Court of India condoned the delay in the case. The Tribunal erred in considering the rate and calculation of duty, which was not part of the original show cause notice. The matter is remanded back to the Commissioner (Appeals) for rehearing on all issues related to valuation, rate, and calculation of duty. The appeal is disposed of.