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2018 (11) TMI 150 - AT - Central ExciseSSI Exemption - valuation - price escalation clause - Revenue was of the view that the escalation amounts are required to be added to the turnover of the respective years and the benefit of SSI exemption re-worked out - demand of differential duty alongwith Interest - Held that:- The issue is settled in the case of C.C.E. DELHI-III VERSUS M/S HITKARI FIBRES LTD. [2015 (10) TMI 357 - SUPREME COURT OF INDIA], where it was held that it is difficult to hold that the aforesaid additional amount received at a subsequent stage was to be added for the purpose of arriving at the transaction value - demand set aside - appeal allowed - decided in favor of appellant.
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