Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 521 - AT - Central ExciseExcess amount of freight collected – Includible in the assessable value or not - Invocation of Rule 6 of the Valuation Rules read with Section 11AC of the Central Excise Act, 1944 – Waiver of pre-deposit – Held that:- The amounts have been collected towards the freight charge for the transfers delivered to the place of the purchasers - Following BARODA ELECTRIC METERS LTD. Versus COLLECTOR OF CENTRAL EXCISE [1997 (7) TMI 126 - SUPREME COURT OF INDIA] – the appellant has made out a case for the waiver of the pre-deposit of the amount – Pre-deposits waived till the disposal – Stay granted.
|