2002 (4) TMI 858

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..... Delhi. Under the above order the Commissioner has confirmed the duty demand of Rs. 22,71,697 from the appellant and had imposed a penalty of Rs. 10 Lakhs. Appellant is engaged in manufacture and clearance of parts of refrigeration and air-conditioning appliances, namely, Ammonia Compressors, Condensers and Cooling Cells. Allegation against the appellant was that they had been undervaluing Ammonia Compressors and showing excess value of its accessories by way of issuing two sets of invoices. While they kept the value of the Compressors on the lower side, the value for accessories was being enhanced in order to avoid the actual payment of duty. According to the Revenue the party had been diverting the value of the compressor towards the value .....

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..... ould adduce evidence as to why such a report should not be accepted, or accepted in a modified manner; and if the assessee so desires, such an expert could also be called for tendering evidence and could also be cross examined, if the assessee so chooses. Of course, the adjudicating appellate authority had to come to his/her own decision in consonance with the principles of natural justice. In the circumstances, we consider that in the interest of justice, the matter requires to be remanded back to the lower authorities for de novo adjudication. Accordingly, we accede to the prayer of the appellants, and the alternative prayer of the respondents, and set aside the impugned order and remand the case to the competent adjudicating authority .....

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..... costing report from the above cost accountant was filed at any stage by the assessee. It was under these circumstances that the Commissioner proceeded with the matter on the basis of the report of the cost accountant who was appointed as agreed by the assessee also. 5. In the circumstances of the case as detailed above where the party takes a stand that he will not accept the report of the cost accountant, appointed with their consent through the Institute of Cost Works Accountants of India, prima facie we are of the view that there is no violation of principles of natural justice at the hands of the Commissioner in not permitting cross-examination of the cost accountant by the assessee. None of the decision cited by the appellant woul .....

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