Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2008 (8) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (8) TMI 11 - SC - Central ExciseManufacture of railway wagons & conveyor systems – supply of wagons to Railways – assessee collecting inspection charges & raising bill for escalation price – allegation of suppression of value of wagons & conveyor parts & hence non- payment of duty on the inspection & escalation charges – held that revenue has not proved that fixation of price is influenced on the lower side by interest-free advance – Assessable value cannot be enhanced mere on impugned grounds – revenue appeal dismissed
|