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2017 (11) TMI 986 - CESTAT NEW DELHIValuation - cement to its own workers under concessional price - MRP based valuation - Held that: - price printed on the packages being the maximum MRP which may be charged from the ultimate customer, duty was required to be paid on such MRP after permissible abatements - The Central Excise duty is payable on MRP as per the Central Excise Act. When it is so, we do not find any reason to interfere with the impugned order - demand of duty sustained. Penalty - Held that: - the difference of duty was paid by the appellant suo moto - when the duty is paid suo moto before issuance of show cause notice, penalty is not leviable. Appeal allowed in part.
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