Appellate Tribunal corrects duty calculation error, remands matter for correct liability determination. The Appellate Tribunal CESTAT, New Delhi found an error in the calculation of duty liability by the adjudicating authority. The Tribunal set aside the ...
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The Appellate Tribunal CESTAT, New Delhi found an error in the calculation of duty liability by the adjudicating authority. The Tribunal set aside the impugned order related to the quantum of duty and remanded the matter to determine the correct liability of the appellants. The appeals were allowed on this limited ground, and the impugned order fixing the total liability was set aside. The matters were remanded to ascertain the correct quantum of duty liability, including any penalty and interest. The liability to pay duty would encompass penalty and interest, if applicable, and the appeals were accordingly disposed of.
Issues involved: Calculation of duty liability by the adjudicating authority.
The Appellate Tribunal CESTAT, New Delhi, in the case, found an error in the calculation of duty liability by the adjudicating authority. The Tribunal noted that there was no dispute regarding this error, as confirmed by a letter from the Commissioner. Therefore, the Tribunal decided to set aside the impugned order related to the quantum of duty and remand the matter to the adjudicating authority to determine the correct liability of the appellants concerning the duty amount. The appeals were allowed on this limited ground, and the impugned order fixing the total liability was set aside. The matters were remanded to ascertain the correct quantum of duty liability, including any penalty and interest. The liability to pay duty would encompass penalty and interest, if applicable, and the appeals were accordingly disposed of.
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