Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 613 - AT - Central ExciseValuation - manufacture of Polywool Yarn of different variety - short payment of duty - whether the subjected goods are required to be assessed under Rule 6(b)(i) or under Rule 6(b)(ii) of the erstwhile Central Excise Valuation Rules, 1975? - Held that:- Issue is decided in the case of COMMISSIONER OF CENTRAL EXCISE, THANE VERSUS M/S. ESSEL PROPACK LTD. [2016 (8) TMI 708 - SUPREME COURT], where it was held that Tribunal found that during this period, there was a solitary sale transaction which was at ₹ 100 per k.g. in December, 1997 - In these circumstances, since that was the only comparable price available with the Tribunal, there is nothing wrong in adopting that solitary sale as the basis for arriving at the valuation for the period in question as well - appeal dismissed.
|