https://www.taxtmi.com/caselaws?id=255786 The Tribunal set aside the adjudicating authority's decision confirming duty demand against the appellant for the period October 2003 to March 2007. The Tribunal criticized the authority for not verifying the appellant's claim regarding the inclusion of transportation and insurance charges in the assessable value of goods supplied by Tata Motors. The matter was remanded for necessary verification, emphasizing the responsibility of the authority to consider evidence presented, such as a Chartered Accountant's certificate. The appeals were allowed for further consideration, with instructions to prevent frivolous litigation in the future. en-us Tue, 27 May 2014 00:00:00 +0530 Tue, 27 Jan 2015 10:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255786 The Tribunal set aside the adjudicating authority's decision confirming duty demand against the appellant for the period October 2003 to March 2007. The Tribunal criticized the authority for not verifying the appellant's claim regarding the inclusion of transportation and insurance charges in the assessable value of goods supplied by Tata Motors. The matter was remanded for necessary verification, emphasizing the responsibility of the authority to consider evidence presented, such as a Chartered Accountant's certificate. The appeals were allowed for further consideration, with instructions to prevent frivolous litigation in the future. Case-Laws Central Excise Tue, 27 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255786