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2018 (8) TMI 1794 - AT - Central ExciseReview of Order/Rectification of mistake - error apparent from the face of record - Valuation - inclusion of the value of commission in the assessable value - Held that:- The Tribunal has in clear words considered about the issue of inclusion of commission in the assessable value and the issue has been decided in favour of the then appellants holding that in the given circumstances, it will be a revenue neutral situation, the decision of Hon’ble High Court of Mumbai in the case of Sterlite Industries (India) Ltd. Vs. Commissioner [2011 (3) TMI 1188 - CESTAT, MUMBAI] has been relied upon. The perusal of the decision makes it clear that there is no error apparent on face of record in the impugned application - ROM application dismissed.
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