TMI Blog2018 (9) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... alue for the purpose of section 4 of Central Excise Act, 1944 - appeal allowed - decided in favor of appellant. - APPEAL NO: E/324/2010 - A/87273/2018 - Dated:- 6-9-2018 - Shri C J Mathew, Member (Technical) And Shri Ajay Sharma, Member (Judicial) Ms Padmavati Patil, Advocate for appellant Shri DS Chauhan, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, Belgaum [2007 (219) ELT 683 (Tri.Bang.)] had placed reliance upon the affirmation by the Hon ble Supreme Court of the decision of the Tribunal in Collector v. Golden View Electrical Industries [2002 (147) ELT 1199 (Tribunal) that dharmada charges are not liable to be included in the assessable value for the purpose of section 4 of Central Excise Act, 1944. 3. Learned Counsel also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hmukhi Engineering Works [2003 (158) ELT 550 (SC)]. According to him the decision in Tata Iron and Steel Co Ltd v. Collector of Central Excise, Jamshedpur [2002 (146) ELT 3 (SC)] in the matter of includability of certain funds in the assessable value holds the field and that the Hon ble Supreme Court has reiterated this in re Panchmukhi Engineering Works. 5. In the light of the acceptance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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