TMI Blog2008 (2) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... These appeals are filed against Order-in-Appeal No. 62/2006, dated 31-10-2006 passed by the Commissioner of Central Excise (Appeals-II), Bangalore. 2. The learned Advocate Shri R. Dakshina Murthy stated that the issue involved is the inclusion of turnover tax in the assessable value of the goods cleared. The issue is already settled and there is no dispute about this. The turnover tax is not to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... buyer. 4. On a careful consideration of the issue, I find that the Chartered Accountant s certificate is not helpful to the appellants. The certificate only certifies that the appellants had paid the turnover tax out of their profit to the Commercial Tax Department and the turnover tax was borne by them. In a case like this, what is required is that the excess duty collected on account of the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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