Remand for verification of chartered engineer evidence on tools and dies cost and related penalty reconsideration.

The appellant accepted that amortised cost of tools and dies was includible in the assessable value, but the chartered engineer's certificate supporting its case had not been examined by the lower authorities and required verification. As the material evidence could affect the duty computation and the related penalty, the appropriate course was remand for fresh adjudication. The impugned order was set aside and the original adjudicating authority was directed to re-examine the dispute after giving the appellant an opportunity to present its contentions.

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Issues: Whether the matter relating to inclusion of amortized cost of tools and dies in the assessable value, and the consequential levy of interest and penalty, required fresh examination on the basis of the chartered engineer's certificate.

Analysis: The appellant accepted that the cost of tools and dies was includible in the assessable value on merits, but contended that the amount had been deposited before actual use of the tools and dies and that the certificate showed continued use thereafter. The certificate was not part of the proceedings before the lower authorities and required examination and verification. The issue of penalty was also liable to be reconsidered in the same proceedings.

Conclusion: The matter was remanded to the original adjudicating authority for verification and fresh decision after granting the appellant an opportunity to raise the contentions.

Final Conclusion: The impugned order was set aside and the disputes concerning duty-related verification and penalty were left to be decided afresh by the original adjudicating authority.

Ratio Decidendi: Where material evidence relied upon by a party was not examined by the authorities below and requires verification, the proper course is remand for fresh adjudication after hearing the parties.

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