By TIOL News Service

MUMBAI, APR 05: THIS is an application for Rectification of Mistake filed by the appellant against the Tribunal order remanding the matter to the adjudicating authority for examination of the individual contracts to ascertain the terms of sale and delivery and to decide the matter afresh after taking into account the terms and conditions specified in the individual contracts.

This is what the Bench had ordered -

“5.2 However, from the invoices it is not clear what were the terms and conditions of sale i.e., whether the goods had to be delivered ex-works or the goods had to be delivered at the buyer's premises. As per the conditions of sale, if the goods are delivered at the buyer's premises, the ‘place of removal' becomes the buyer's premises and the cost of transportation from the factory to the buyer's premises would certainly be includable in the assessable value. Thus, we find that that the lower appellate authority, while passing the impugned order, has not considered the factual matrix involved. Therefore, the matter has to be determined afresh by taking into account the terms of purchase and sale in respect of the various transactions involved.”

It is the submission of the appellant that the CESTAT has gone into areas where there has been no dispute with regard to the terms and conditions of the supply/delivery and has tried to make out a new case.

As such, the appellant wants that the order be recalled and the appeal filed by the Revenue against the lower authorities order should be rejected.

The Bench after going through ( once again ) the records of the case observed that the adjudicating authority in his order had mentioned that the appellant had not indicated the freight charges in the invoices issued but had raised debit notes on the buyer of the goods. However, the lower appellate authority had come to the conclusion that the invoice did indicate the freight charges and, therefore, the adjudicating authority was in error.

And it was in this context that the Bench had remanded the matter back to the adjudicating authority for considering the factual matrix and passing an appropriate order.

Holding that there is no merit in the ROM application, the CESTAT dismissed the same.

In passing : There are three sides to every story -   Your side , their side, and the   truth - Anonymous  

(See 2014-TIOL-514-CESTAT-MUM)