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2017 (5) TMI 1328 - AT - Central ExciseValuation - Dharmada/Charity service - includibility - whether amount of Dharmada/Charity is includible in the assessable value of the excisable goods sold by the appellant? - Held that: - there was nothing more to decide by the adjudicating authority except re-quantification of the duty extending benefit of cum duty price which was ordered by this tribunal by applying the correct rate of duty therefore no discretion was left to the adjudicating authority to decide the issue a fresh on the merit - appellant is entitle for the cum duty benefit and also rate of duty applicable is @ 50% during the period for July to February, 2000 and 40% for the period for March, 2001 to Jun, 2001 - appeal allowed by way of remand.
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