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2017 (6) TMI 705 - CESTAT AHMEDABADNon-payment of duty on extra amount collected from customers - debit notes issued towards cylinder charge on rejection of the order from their buyers. - Held that: - the appellant had recovered certain amounts from their customers towards cylinder charge on rejection of the order from their buyers. The said recovery is nothing to do with he manufacture and sale of the finished goods, hence, such charges cannot be included in the assessable value of the goods. There are sufficient corroborative evidences on record in establishing the fact that the amount recovered against the said debit notes were not additional consideration/extra amount against the goods manufactured and cleared hence, cannot be chargeable to duty. Appeal allowed - decided in favor of appellant.
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