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2009 (9) TMI 845 - AT - Central ExciseValuation - dealer’s commission and delivery charges - includibility - Held that: - Rule 7 provides that “where the goods are not sold at the time and place of removal but are transferred to a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold, the value shall be the normal transaction value of such “goods sold from such other place” - In the present case, Motor Spirit and HSD oil are also sold to customers at the time and place of removal. In these circumstances, provisions of Rule 7 are not attracted - In the present case, the assessees determined the value as per Rule 4 of the Valuation Rules which is therefore required to be accepted - appeal allowed - decided in favor of appellant.
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