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2018 (2) TMI 126 - CESTAT CHENNAIValuation - includibility - design charges of GR Pipes - Held that: - the design and drawing charges collected by the appellants were only in respect of GR pipes which they subsequently sold to M/s. BSES - there is a direct nexus between the said charges collected and the pipes sold to M/S. BSES - The amount of ₹ 6,20,400/- surely was an additional payment required to be done by M/s. BSES and ors., to the appellants herein by reason of order in connection with the sale of the impugned GR pipes. The addition of such charges for arriving at the assessable value cannot then be disputed - demand upheld. Penalty - Held that: - the controversy has emanated only on account of interpretational error on the part of the appellants, who had held the view albeit incorrect - there is no suppression on the part of the appellants for which reason, the penalty is set aside. Appeal allowed in part.
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