Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 162 - AT - Central ExciseDemand of differential duty - it was revealed that the said goods were sold at a higher price in wholesale trade as compared to the value on which Central Excise duty was paid by the appellant - Held that: - the very same issue in the appellant's own case CCE, Panchkula Versus M/s Ballarpur Industries Ltd. [2011 (4) TMI 800 - CESTAT, NEW DELHI], where it was held that Since, the price of paper reels at the depot at the time of removal was available and the duty had been paid only on that price, there is no short payment of duty - the differential value on that account cannot be included in the assessable value of the appellant's goods - appeal allowed.
|