https://www.taxtmi.com/caselaws?id=373937 The Tribunal allowed the appeal by M/s XAL Engineering (I) Pvt Ltd, setting aside the order confirming a differential duty of central excise. The Tribunal found that the adjudicating authority had exceeded the terms of remand and had improperly included notional interest in the assessable value without sufficient evidence. The Tribunal emphasized the importance of proper application of mind by the adjudicating authority and directed a fresh consideration of the matter, stressing the need for adequate documentation and evaluation of evidence. en-us Fri, 18 Jan 2019 00:00:00 +0530 Wed, 23 Jan 2019 07:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373937 The Tribunal allowed the appeal by M/s XAL Engineering (I) Pvt Ltd, setting aside the order confirming a differential duty of central excise. The Tribunal found that the adjudicating authority had exceeded the terms of remand and had improperly included notional interest in the assessable value without sufficient evidence. The Tribunal emphasized the importance of proper application of mind by the adjudicating authority and directed a fresh consideration of the matter, stressing the need for adequate documentation and evaluation of evidence. Case-Laws Central Excise Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373937