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TMI Blog2015 (1) TMI 985X X X X Extracts X X X X X X X X Extracts X X X X ..... responsibility of the adjudicating authority to consider and accept the same. If he had any doubt about the voracity of the certificate, then he could have got the same verified through the jurisdictional excise authorities at Jamshedpur, which has not been done in the instant case. Therefore, we set aside the impugned order and remand the matter back to the adjudicating authority to conduct necessary verification of the claim of the appellant that the cost of transportation and transit insurance has already been included by M/s Tata Motors in respect of chassis fitted with engine supplied to the appellant. - Decided in favour of assessee. - E/85239-85241, 85237 and 85242/2014-Mum - Final Order Nos. A/414-418/2014-WZB/C-II(EB) - Dated:- 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 723153 3. January 2006 to April 2006 V/Adj(SCN) 15 - 77/ ADC/06- 07/Bel dated 2-2-2007 4220823 Belapur/41/Bel II/R-IV / COMMR/KA / 2013-14 dated 27-8-2013 1237854 4. May 2006 to August 2006 V/Adj(SCN) 15 - 10/ ADC/07- 08/Bel dated 4-6-2007 4036546 Belapur / 42/ Bel-II/R-IV / COMMR/KA /2013-14 dated 27-8-2013 1183810 5. September 2006 to March 2007 V/Adj(SCN) 15 - 51/ ADC/07- 08/Bel dated 25-9-2007 2641305 Belapur/43/Bel II/R-IV / COMMR/KA / 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant that the value has already been included and accordingly, he proceeded to confirm the duty demand on the ground that one cannot exclude this cost from the assessable value of body built vehicle. It is learned Counsel s contention that the costing of materials supplied is done by Tata Motors and once it is certified that the cost has been included, they have no choice but to accept the same. Therefore, there is no basis for the impugned demands. He has also filed an Affidavit given by M/s Tata Motors, wherein it has been affirmed that the transportation cost with transit insurance, in respect of the transportation of the chassis with engine from the factory premises of M/s Tata Motors, Jamshedpur to the premises of M/s HYVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd expecting that it is the Tribunal s job to verify these facts and not that of the adjudicating authority. We strongly condemn this approach of the adjudicating authority. When a certificate is produced duly certified by the Chartered Accountant, it was the responsibility of the adjudicating authority to consider and accept the same. If he had any doubt about the voracity of the certificate, then he could have got the same verified through the jurisdictional excise authorities at Jamshedpur, which has not been done in the instant case. Therefore, we set aside the impugned order and remand the matter back to the adjudicating authority to conduct necessary verification of the claim of the appellant that the cost of transportation and transi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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