At, Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai
By, THE HONORABLE JUSTICE: RAMESH NAIR
By, MEMBER
For Petitioner: V.K. Shastri, Asstt. Commissioner (A.R.)
Judgment Text
1. This appeal of the Revenue was heard on 23-5-2017, which challenges the dropping of penalty imposed by adjudicating authority.
2. On the date of hearing none appeared on behalf of the Respondent.
3. Ld. A.R. made the argument only related to the Revenue's appeal, therefore the order was reserved.
4. On going through the records, I find that the Respondent filed a Cross objection, wherein they challenged merit of the case i.e. Whether valuation of physician samples manufactured and sold on principle to principle basis would be governed by Section 4 or 4A of the Central Excise Act, 1944. Since the Revenue's appeal involving only penalty and respondent's cross objection involved dispute related to valuation of goods arising from a common order both to be decided together. This Single Member Bench has no jurisdiction to hear and decide the issue of valuation of
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goods. Hence registry is directed to place this appeal and cross objection before the Division Bench.
