Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (5) TMI 145 - AT - Central ExciseExtract: .......991 (54) E.L.T. 333 CCE, Jamshedpur v. Bhagwati Oxygen Ltd., 2000 (117) E.L.T. 647 and Inox Air Products Ltd. v. CCE, 2001 (134) E.L.T. 224. We follow the ratio of the above decisions and hold that the liquidated damages received by the appellant cannot be added to the assessable value. The order impugned is set aside and the appeal stands allowed.
|