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2018 (3) TMI 923 - AT - Central ExciseValuation - proceedings were initiated against the appellant u/r 10A of the Central Excise valuation Rules, whereas, the appellant has required to pay duty of whole of the body built and inclusive of the valuation of chassis in the goods cleared by SML - Held that: - in the appellant own case M/s. Sita Singh & Sons Pvt. Limited (Unit-I) Versus Commissioner of Central Excise & ST, Delhi IV [2017 (10) TMI 1298 - CESTAT CHANDIGARH], this Tribunal has held that the assessee is liable to pay duty in terms of Rule 10A of the Rules i.e. on the value at which the principal manufacturer cleared the goods on payment of duty, therefore, the differential duty is confirmed along with interest - appeal disposed off.
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