Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 604 - CESTAT MUMBAILiability of excise duty - excess freight recovered from customers - Held that:- The issue has been settled by the Tribunal in Mercedes Benz India Pvt Ltd v. Commissioner of Central Excise, Pune – I [2010 (8) TMI 790 - CESTAT MUMBAI] wherein it has been held that The excess freight collected from the dealers was only a profit on transportation and not an “additional consideration” within the meaning of this expression used in Rule 6, nor an “additional amount” within the meaning of the definition of “transaction value” under Section 4(3)(d) of the Act. Thus, the excess amount collected from customers, on one or both counts, is hit by the impropriety of inclusion of such amount as ‘additional consideration’ envisaged in the said Rules - appeal allowed - decided in favor of appellant.
|