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2010 (4) TMI 482 - AT - Central ExciseDuty Liability - Levy Sugar - Enhanced price fixed subsequently by Government. Submission that price received less than what fixed by Govt. Allahabad High Court holding that FCI shall pay excise duty liability if payable in excess and in case of purchases made by other nominee of Govt. Excess duty payable by assessee. Held that - reading section 3 and 4 of Act, holds that levy of duty on differential price is directly attributable to excisable goods commanding its price. Value shall be the measure of levy for re-determination of ultimate duty liability. Right to cum duty price advantage however available. Adjudicating authority directed to re calculate liability and consider grievance regarding interest.
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