2010 (6) TMI 852 - AT - Central Excise

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 ... Remand for fresh consideration - error in calculation of duty liability - setting aside impugned order - liability to pay duty including penalty and interestError in calculation of duty liability - remand for fresh consideration - liability to pay duty including penalty and interest - Impugned order fixing the quantum of duty liability was set aside and the matter remanded to the adjudicating authority for determination of the correct duty liability. - HELD THAT: - The Tribunal recorded that there was no dispute regarding an error by the adjudicating authority in computing the appropriate quantum of duty and noted the Commissioner's letter confirming the error. Without expressing any view on the substantive points raised before the Tribunal, the Tribunal confined its decision to the limited ground of error in calculation, set aside the impugned determination of total liability, and remanded the matter to the adjudicating authority for ascertaining the correct quantum of duty. The Tribunal clarified that the liability to be ascertained will include any applicable penalty and interest.Appeals allowed in part; impugned order relating to quantum set aside and matters remanded to the adjudicating authority to determine the correct duty liability, including penalty and interest.Final Conclusion: The appeals were allowed on the limited ground of error in calculation; the Tribunal set aside the impugned determination of liability and remanded the matters to the adjudicating authority for fresh ascertainment of the correct duty liability, inclusive of penalty and interest. 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.