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2018 (12) TMI 721 - CESTAT KOLKATAValuation - Motor Spirit - High Speed Diesel - clearance of products to its own depots by payment of duty at the rate specified per kilo liter for volumes at ambient temperature - under-valuation - demand of differential duty - Held that:- Identical issue decided in the case of INDIAN OIL CORPORATION LTD. VERSUS COMMISSIONER OF C. EX.. PANCHKULA [2013 (1) TMI 526 - CESTAT, NEW DELHI], where it was held that the appellant has rightly paid the excise duty as per transaction value in terms of Section 4 of the Central Excise Act and there is no justification for allegation of under-valuation of the goods with a view to evade excise duty - appeal allowed - decided in favor of appellant.
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