2019 (8) TMI 1706

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....of the first schedule to the Central Excise Tariff Act, 1985. 3. That the department made the case against the appellant as short payment of duty on account of non inclusion of Freight and Insurance charges in assessable value. Finally the said issue/case was settled in favor of appellant by the CESTAT vide Final Order No. 595-597 (03-NB(A)) dated 09.10.2003, in the said order it has been held that - 2. We therefore, set aside the order impugned and remand the matter to the original authority for quantifying the duty liability of the assessee by computing the assessable value without including the freight and insurance for transport from the depot, from where sale takes place to the buyer's place....... The final order ....

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.... of the appellant and this Tribunal held that- "8. The Original Authority loaded the value without any basis. In the remand proceedings, this Tribunal specifically directed him to exclude the cost of transportation from the depot to the customer, out of the amounts already confirmed in the original proceeding. Instead of complying with the direction, he has gone ahead and confirmed the same amount of duty considering the same as the cost of transportation from factory to depot. 9. In the light of our findings in para number 7 above, we find that the Original Authority has travelled beyond the terms of remand and such an order passed by him cannot be upheld." 8. That in consequence of Final Order (2nd round) in the case,....