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of <h1>Tribunal overturns Commissioner's order on assessable value, citing lack of reasoning and procedural fairness.</h1> The Tribunal set aside the Commissioner (Appeals)'s order that included the value of free supply material in the assessable value, citing reliance solely ... Principles of natural justice - non-speaking order - Valuation - inclusion of the value of the free supply material in the assessable value - Held that: - the Commissioner (Appeals) has solely relied on the Board’s Circular and totally ignored all other submissions made by the appellant - the order of the Commissioner (Appeals) is not a speaking order - appeal allowed by way of remand for passing a speaking order after following the principles of natural justice. Issues:Inclusion of value of free supply material in assessable value.Analysis:The appeal was filed against the inclusion of the value of free supply material in the assessable value. The appellant argued that they are job-workers/manufacturers of excisable goods, manufacturing 'Electronic Control Panel Board' on behalf of another company. They receive certain items under Rule 4(5)(a) of the CENVAT Credit Rules, 2002, and do not include the value of these goods in the assessable value. The appellant raised various issues before the Commissioner (Appeals), citing legal precedents to support their case. However, the Commissioner (Appeals) dismissed the appeal solely relying on a Board Circular. The appellant contended that the supply of material under Rule 4(5)(a) of the CENVAT Credit Rules was not considered. The learned Authorized Representative relied on the impugned order.The Commissioner (Appeals) confirmed the demand based on the Board's Circular, stating that the cost of materials related to manufactured goods sold to the buyer should be included in the price. The Tribunal found that the Commissioner (Appeals) solely relied on the Circular and disregarded the appellant's submissions. Consequently, the Tribunal held that the order of the Commissioner (Appeals) was not a speaking order and set it aside. The appeal was allowed by way of remand for the Commissioner (Appeals) to pass a speaking order after following the principles of natural justice. The operative portion of the order was pronounced in court, allowing the appeal by way of remand.
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