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2008 (8) TMI 299 - AT - Central ExciseValuation - inclusion of expenditure incurred by the buyers cum brand owners in the transaction value for the purpose of payment of excise duty - Revenue has alleged that the expenses such as storage, outward handling, distribution, marketing and other expenses, which would form part of the intrinsic value of the said products had been incurred by the said buyers and that these expenses would have otherwise formed part of the assessable value, had the appellants (brand owner) directly engaged themselves in the marketing of the said product. it was further alleged that there was a wide difference between the price claimed as assessable value and the wholesale price at which they were sold by the buyers in wholesale and that the appellants had suppressed the above facts from the Department, namely that their buyers had incurred further expenses for the distribution, marketing, etc for these products - since the revenue failed to substantiate the case and provide evidences - appeal of the assessee allowed
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