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PM-STIAC discusses accelerating Industry-Academia Partnership for Research and InnovationIndia, Singapore hold dialogue over cyber policy44 bids received under 10th Round of Commercial Coal Mine AuctionsCops arrest former Dy PM of Nepal in cooperative fraud casePuri highlights India's Petrochemical potential at India Chem 2024UN reports record high cocaine production in ColombiaMinister unveils 'Aviation Park' showcasing India's Aviation HeritageED finds PFI wanted to start Islamic movement in IndiaBlocking Credit - Rule 86ASEBI says investors can use 3-in-1 accounts to apply online for securitiesI-T- Penalty u/s 271(1)(b) need not be imposed when assessee moved an adjournment application & later complied with notice u/s 142(1): ITAT4 Kanwariyas killed as vehicle runs over them in Banka, BiharI-T- Accounting principles do not prescribe maintaining of a day-to-day stock register, and the books of accounts cannot be rejected on this basis alone: ITATUN food looted and diverted to army in EthiopiaCus - Alleged breach of conditions for operating public bonded warehouse; CESTAT rightly rejected allegations, having found no evidence of any such breach: HCUS budget deficit surges beyond USD 1.8 trillionST - Onus for proving admissibility of Cenvat Credit rests with service provider under Rule 9(6) of the Cenvat Credit Rules, 2004: CESTATIf China goes into Taiwan, Trump promises to impose additional tariffsRussians love Indian films; Putin lauds BollywoodCus - Classification of goods is to be determined in accordance with Customs Tariff Act & General Interpretative Rules; Country-of-Origin Certificate may offer some guidance, but cannot solely dictate classification: CESTATCus - Benefit of such Country-of-Origin certificates cannot be denied if all relevant conditions are met under the applicable Customs Tariff rules: CESTATCuban power grid collapses; Country plunges into darknessCus - As per trite law, merely claiming a classification or exemption does not constitute mis-declaration or suppression - any misclassification does not equate to willful intent to evade duty: CESTATKarnataka mulling over 2% fee on aggregator platforms to bankroll gig worker welfare fundCus - Extended limitation cannot be invoked in case of assessee who is a regular importer with a consistent classification approach: CESTAT
 
CX - Findings of Commissioner (A) are totally tangent to issue that was raised before him - Matter remanded: CESTAT

By TIOL News Service

MUMBAI, JUNE 21, 2016: THE issue involved is as to whether the appellant is required to pay differential Central Excise duty on the amount of transportation charges collected by way of debit notes. It is the claim of the appellant that the transportation charges collected are actuals.

Against the orders of the Commissioner (A), appeals came to be filed before the CESTAT in the year 2005.

The appeal was heard recently.

The Bench observed that the findings recorded by the lower appellate authority are not at all indicating that the Commr(A) had considered the submissions made by appellant to arrive at a conclusion. It was also noticed that the first appellate authority in the impugned order had referred to some job conversion on behalf of SAIL and the valuation thereof. Inasmuch as the impugned order is totally tangent to the issue which was raised before him, the Bench added.

Holding that the impugned order is unsustainable, the same was set aside and the matter was remitted to reconsider the issue afresh.

The Appeals were allowed by way of remand.

(See 2016-TIOL-1476-CESTAT-MUM)


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