AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2016 (12) TMI 473
X X X X Extracts X X X X
X X X X Extracts X X X X
....bramanian ) Assessee under the Central Excise Act, 1944 has come up with the present writ petition challenging an Order-in-Original passed by the Additional Commissioner, holding that freight and insurance amount pertaining to the goods cleared by the Assessee should be included in the assessable value of the goods and that the petitioner was liable to pay excess duty together with interest and pe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ative remedy of appeal, for the purpose of avoiding the pre-deposit condition. 5. More over, the grievance of the petitioner is something peculiar. His grievance is that under explanation to Section 4 (1) of the Act, the price-cum-duty for excisable goods sold by the assessee should be determined in a particular manner. Explanation to Section 4(1) reads as follows: "Explanation,- For t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g authority herself has recorded the following: "Even assuming that duty is liable to be paid on the transportation charges, they are eligible for cum-tax benefit as they had not collected the duty from the buyers on the freight charges. In view of the above, they requested to drop further proceedings and an opportunity of personal hearing." 7. But unfortunately, there has been no disc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing authority to consider his objections to the show cause notice and to record a finding. Therefore, we need not go into the question as to whether the matter should have been reviewed or not. 10. In the light of the above, the writ petition is allowed, the impugned order of the Additional Commissioner is set aside, directing the 4th respondent to consider only the aspect relating to Explanati....