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2015 (5) TMI 1024 - AT - Central ExciseIncludibility of value of flaps in the assessable value of tyres and tubes - Demand already paid by the appellant but same was not paid under protest - whether value of flaps is not includible in the assessable value of tyres and tubes - Held that:- Once the demand is set aside for any reason, amount already paid cannot be held as validly paid and cannot be justified on merit. We are of the view that the findings of the ld. Commissioner (Appeals) in the impugned order on one hand holding that value of flaps is not includible in the assessable value of the tyres and tubes and on other hand simultaneously confirmed the demand already paid only on the ground that the same was not paid under protest are clearly contradictory which is not permissible in law. Demand set aside - Decided in favour of assessee
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