Case Law Details
ITC Ltd. Vs Commissioner of Central Excise (CESTAT Kolkata)
CESTAT Kolkata held that order of Commissioner (A) remanding the matter set aside as the Order-in-Original passed by the Deputy Commissioner has taken into account all such elements at the time of finalisation of provisional assessment.
Facts-
ITC Ltd Munger (appellant) are manufacturers of cigarettes and Packaging Materials like Shells, Slides, Printed Sheets, Gold Printed Sheets, Hinged Lid Packets (HLPs) and Card Board Outers (CBOs). These packaging materials were cleared by them to their cigarette factories for captive consumption in the manufacture of cigarettes. Valuation of the aforesaid goods had been the subject matter of dispute over several years. Due to dispute in valuation, the assessment during the disputed period was made provisionally and pursuant to the directions issued under various orders from time to time, the provisional assessments for the period 1982-83 to 2004-05 were taken up by the Deputy Commissioner of Central Excise for finalisation. The appellant was directed to pay an amount of Rs. 3,99,41,490/- as differential duty.
On appeal, the Commissioner (A) remanded the matter to the adjudicating authority for fresh adjudication. Being aggrieved, the present appeal is filed.
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