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2009 (3) TMI 351 - AT - Central ExciseValuation - In the course of scrutiny of the records by the jurisdictional Central Excise Officers during their visit to the factory, it was found that — the appellant was charging some amounts from their customers by way of issuing debit notes for ‘cylinder repairing and maintenance’, ‘cylinder testing’, ‘valves and spindles for cylinder’, ‘cylinder rent’, ‘freight’ etc. and these amounts were far in excess of the actual expenditures – huge difference between the expenses towards cylinder testing and repair, maintenance, freight etc. actually incurred and the amount towards these charges recovered from the customers, - these charges were being recovered even from the customers who brought their own cylinders, leads to inevitable conclusion that these expenses have been artificially inflated in order to reduce the assessable value of the goods. – Impugned charges are includible in assessable value
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