https://www.taxtmi.com/caselaws?id=358641 The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue's appeal against the order of the Commissioner (Appeals I), Bhopal, regarding the valuation of paper covered aluminium/copper wire strips. The Tribunal upheld the Commissioner's decision to set aside the demand for a differential duty, stating that the Revenue should have followed section 14A for cost construction data instead of relying on ER 1 returns. The Tribunal found the Revenue's plea for a remand to consider CAS 4 valuation untenable as the original proceedings were for demanding a differential duty, not for CAS 4 valuation. The appeal was dismissed, and the impugned order was sustained. en-us Mon, 12 Mar 2018 00:00:00 +0530 Tue, 17 Apr 2018 06:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358641 The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue's appeal against the order of the Commissioner (Appeals I), Bhopal, regarding the valuation of paper covered aluminium/copper wire strips. The Tribunal upheld the Commissioner's decision to set aside the demand for a differential duty, stating that the Revenue should have followed section 14A for cost construction data instead of relying on ER 1 returns. The Tribunal found the Revenue's plea for a remand to consider CAS 4 valuation untenable as the original proceedings were for demanding a differential duty, not for CAS 4 valuation. The appeal was dismissed, and the impugned order was sustained. Case-Laws Central Excise Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358641