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2018 (4) TMI 1958 - AT - Central ExciseLevy of Excise Duty - ''other charges'' - assessee-Respondents had collected the Sales Tax amount and shown the same in the books of account as ''other charges'' - HELD THAT:- Any amount recovered attributable to “other expenses” i.e. Sales Tax is not includible in the transaction value as it can only be considered as profit on an activity. Similar view has come up for consideration before the Tribunal in the assessee Respondents’ own case INDIAN OIL CORPORATION LTD. VERSUS COMMISSIONER OF C. EX., AHMEDABAD [2013 (9) TMI 310 - CESTAT AHMEDABAD], where the majority decision was in favour of the assessee-Respondents. There are no reason to interfere with the impugned order and the same is hereby upheld - the appeal filed by the Department is dismissed.
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