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2016 (6) TMI 664 - AT - Central ExciseValuation - Demand of duty on 3% commission given to through whom goods were supplied to the customers - Held that:- We find that this fact is not under dispute that 3% service charge was billed to M/s. MSSIDC in their commercial invoices in addition to the value shown in the excise invoices therefore it is apparent that 3% service charge was escaped from payment of excise duty. As regard claim of the appellant that the said amount is in form of commission which was passed on to M/s. MSSIDC, the appellant could not produce any piece of evidence as against billing of this 3% service charge, whether the payment was received less to the extent of said service charge, even they failed to produce contract which can put some light on the nature of the 3% service charge and whether it is deductible for releasing the payment to the appellant. In absence of any evidence and with the fact that 3% service charge was admittedly billed by the appellant to the M/s. MSSIDC, we do not have any option except to agree with the lower authority - Decided against assessee
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