Supreme Court of India
Aurangabad Electricals (p) Ltd. v. The Commissioner of Central Excise and Customs, Aurangabad
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What the Court ordered
In view of the above, we allow these appeals and set aside the order passed by the Tribunal and remand the matter back to the Tribunal to look into the certificate issued by Mukund 8 Mankar and Co., Chartered Accountant and to determine if M/ s.
Judgment, page 9
From the headnote
Central Excise Act, 1944 - ss.11A and 11AC - Central Excise Rules, 1944 - r. 9(2) and 209A - Show cause notice issued to assessee on the allegation that inputs used in manufacture of assessee's final product were under-valued which led to evasion of duty - Adjudicating commissioner passed order demanding differential duty and penalty - Appellate Tribunal affirmed the order but reduced the penalty - Contention of appellant that both, the Commissioner and the Tribunal non-suited it mainly on the ground that it did not supply the details of the final product and the landed cost of the inputs
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