ORDER
Shri G.A. Brahma Deva (Oral)
1. Arguing for the appellant Sh. S.K. Pagad, submits that apart from the mertis of the case the order suffers from denial of principles of natural justice in as much as effective hearing has not been taken place before passing the order.
2. He also submits that the issue relates to valuation. The appellant submitted that they are entitled for deduction of actual freight charges incurred by them for transport of the goods from factory gate of the destination. They have incurred an expenditure on account of goods transported and the actual amount spent by them is available in the freight vouchers. They therefore requested that actual amount spent by them towards transportation of goods from factory gate of destination as shown in freight paid vouchers may please be deducted from the freight charges shown in the invoices. It appears that thereafter the department has collected one set of vouchers from the Income Tax Department and the adjudicating authority based upon those vouchers concluded the assessment without supplying copy of such invoices or giving an opportunity with reference to them for the rebutted, but passed an order which is not in accordance with law.
3. He also submitted that in the facts and circumstances, there is no justification either to demand the duty or to impose heavy penalty without making proper investigation.
4. Heard Smt. Radha Arun, Ld. SDR for revenue.
5. We have carefully considered the matter. Since the Asst. Commissioner has collected some material from the Income Tax Department and arrived at the conclusion based upon such document, he should have given an opportunity to the assessee with reference to such documents before passing an order. Since this has not been done, we are of the view that this matter will have to go back for de novo consideration. All the issues are kept open. The adjudicating authority is directed to pass an appropriate order in accordance with law on considering all the pleas and submissions and on providing an opportunity to the party. Thus this appeal is allowed by way remand.
6. Operative Portion of this order was already pronounced in open court on conclusion of the hearing on 28th May, 2001.