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2018 (2) TMI 1489 - AT - Central ExciseValuation - deduction of freight and insurance on average basis - place of removal - Held that: - at the material time depot was not included in the definition of place of removal, consequently, duty was required to be paid on the value at the factory gate. In these circumstances, cost of transportation and transit insurance cannot be included in the assessable value as a matter of principle - reliance placed in the case of UNION OF INDIA & ORS. ETC., ETC. Versus BOMBAY TYRE INTERNATIONAL LTD. ETC., ETC. [1983 (10) TMI 51 - SUPREME COURT OF INDIA] - decided in favor of appellant. Demand on the ground of change in rate of duty - Held that: - on this issue, the impugned order does not give any findings - impugned order is set aside in respect of second issue and the matter is remanded to the Commissioner (Appeals) to give findings - matter on remand. Appeal allowed in part and part matter on remand.
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