2015 (1) TMI 985

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Vide the impugned order, the adjudicating authority has confirmed a duty demand of Rs. 1,21,89,713/- against the appellant, M/s. Hyva India Pvt. Ltd. for the period October, 2003 to March, 2007. The period in dispute, show cause notice issued, duty demand as per the notice, the duty confirmed are given in the table below :- Sr. No. Period of Dispute Show Cause Notice (SCN) No. & Dated. Duty Demand as per SCN Order-in-Original (OIO) No. & Dated Duty Confirmed 1. October 2003 to October 2005 V/Adj(SCN) 15 - 161/Commr/ 05-06/Bel dated 7-4-2006 28199904 Belapur/39/Bel­II/R-IV / COMMR/KA /2013-14 dated 27-8-2013 8270272 2. November 2005 to December 2005 V/Adj(SCN) 15 - 53/ ADC/06- 07/ Bel dated....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d in the value of the goods supplied to the appellant by M/s Tata Motors. Further, the Chartered Accountants of M/s Tata Motors have also certified that the said cost has been included in the assessable value. They had also received a confirmation in this regard through e.mail exchanged between the appellant and Tata Motors, which clearly shows that the cost of transportation + transit insurance has been already included. The adjudicating authority, even though, has recorded these facts, has not accepted the contention of the appellant that the value has already been included and accordingly, he proceeded to confirm the duty demand on the ground that one cannot exclude this cost from the assessable value of body built vehicle. It is learned....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant has produced a Chartered Accountant's certificate and copies of e.mail correspondence exchanged between them in support of the claim that these costs have already been included. The question whether the said cost has been included or not could have been easily verified by the department by conducting necessary enquiry through the jurisdictional excise authorities at Jamshedpur. Instead of doing the necessary verification, the adjudicating authority has unnecessarily proceeded to adjudicate the matter without verifying the facts and expecting that it is the Tribunal's job to verify these facts and not that of the adjudicating authority. We strongly condemn this approach of the adjudicating authority. When a certificate is produced duly ....