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2015 (1) TMI 496 - AT - Central ExciseDetermination of the assessable value - Section 4 - Held that:- Tribunal in the case of Butterfly Gandhimati Appliances Ltd. [2014 (11) TMI 920 - CESTAT CHENNAI] and LLM Appliances Ltd. Vs. CCE, Chennai-III [2014 (11) TMI 920 - CESTAT CHENNAI], decided the issue in favour of the assessee, following the decision of the Hon’ble Supreme Court in the case of M/s. Jayanti Foods Processing Pvt. Ltd. in [2007 (8) TMI 3 - Supreme Court] and the decision in the case of PG Electroplast Ltd. Vs. CCE - [2014 (7) TMI 575 - CESTAT NEW DELHI]. As the Tribunal in the appellants own case decided the issue in favour of the appellants and following the same decision we set aside the impugned order and allow the appeal with consequential relief, if any - Decided in favour of assesse.
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