Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 715 - AT - Central ExciseValuation - sale through Depot - inclusion of incidental expenses - whether charges which are in the nature of incidental expenses that are not in consonance with the charges, are liable to be included in assessable value for the period prior to the amendment in section 4 of CEA, 1944 or not? - Held that: - reliance was placed in the case of M/s. Andhra Pradesh Paper Mills Ltd. Versus The Commissioner of Central Excise Visakhapatnam-II Commissionerate Visakhapatnam [2013 (9) TMI 720 - CESTAT BANGALORE], where it was held that during this material period there was no definition in the provisions of the Central Excise Act for the ‘place of removal’ - there cannot be any demand on the appellant, there being absence of definition of ‘place of removal’ in the CEA, 1944 - For the period thereafter, the decision in the case of Bharat Petroleum Corporation Ltd [2010 (4) TMI 335 - CESTAT, KOLKATA] eliminates the scope for collection of duty, where it was held that Subsequent sale at a later point of time and the actual sale price at the later point of time is not relevant for determining the assessable value - demand set aside - appeal allowed - decided in favor of assessee.
|