Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1610 - AT - Central ExciseValuation - paper and paper board in sheet form - 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: - identical issue decided in appellant own case Ballarpur Industries Ltd. Versus Commissioner of Central Excise, Nagpur [2018 (1) TMI 162 - CESTAT MUMBAI], 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 - appeal allowed - decided in favor of appellant.
|