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2017 (1) TMI 1575 - ANDHRA PRADESH HIGH COURTValuation - part of sales consideration or not? - Delivery charges - Whether the Tribunal was justified in setting aside the entire order, when the respondent did not press before the Tribunal the amount of duty demanded? Held that: - It is true that the Tribunal could not have allowed the entire appeal which may result in the duty also being set aside and the claim for refund possibly being made by the respondent. To that extent the order of the Tribunal requires modification, especially in view of the concession made at the time of hearing before the Tribunal. The delivery charges cannot constitute part of the consideration. We say this, on the assurance that no claim for refund will be made on duty already appropriated from the respondent. Once it is clear that delivery charges cannot form part of the sale consideration, the demand for interest and penalty are liable to be set aside. Appeal allowed in part.
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