TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Order set aside, appeal allowed for remand due to discrepancies in findings under Central Excise Act.</h1> <h3>MONARCH PIPES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, TIRUPATI</h3> The impugned order was set aside, and the appeal was allowed for remand to the original Adjudicating Authority due to discrepancies in findings and ... - Issues involved: Undervaluation of goods due to non-inclusion of transportation charges in assessable value u/s Central Excise Act.Issue 1: Undervaluation of goodsThe Adjudicating Authority confirmed a demand and penalty due to alleged undervaluation by not including transportation charges in assessable value. The Tribunal previously remanded the matter for reconsideration based on Chartered Accountant's certificates. The Department argued the certificates lacked proper details. The Adjudicating Authority rejected the certificates, citing incomplete documentation and lack of supporting evidence. However, the Tribunal found discrepancies in the Authority's findings compared to the remand direction. As the appellant agreed to provide additional records, the matter was remanded again for a proper review, emphasizing a timely resolution.In conclusion, the impugned order was set aside, and the appeal was allowed for remand to the original Adjudicating Authority.
TaxTMI 
