2017 (12) TMI 1145

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndent ORDER Per: Ramesh Nair This appeal is directed against Order-in-Appeal dated 01.10.2007 whereby the Order-in-Original was set aside and the revenue's appeal was allowed. 2. The fact of the case is that the appellant have raised commercial invoice in respect of freight and insurance charge to the customer whereas the freight was not shown in the central excise invoice. It was cont....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot be denied. Being aggrieved by the Order-in-Original, revenue filed appeal before the Commissioner (Appeals), who upheld the revenue's appeal. Therefore, the present appeal filed by the appellant. 3. None appeared on behalf of the appellant despite notice. However on perusal of record, we are of the view that the appeal can be disposed of even without appearance of the appellant. Therefore, w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... one and the same thing. At the most by not showing in the excise invoice, it can be a procedural lapse but only for minor procedural lapse the substantial valuation cannot be altered which is governed by the statutory provision of Section 4 read with Rule 5 of Central Excise Valuation Rules 2000. This issue is squarely covered by the various judgments as cited by the appellant, which are as follo....