TMI Blog2011 (7) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... mbit of the expression 'other taxes' figuring in the text of Section 4 (4) (d) (ii) of the Central Excise Act and hence liable to be excluded from the assessable value of the goods - Decided in favor of the assessee - E/385/04 - - - Dated:- 26-7-2011 - Mr.P.G. Chacko, Mr. P.R. Chandrasekharan, JJ. Respondent : (Represented by: Mr. A.K. Prabhakar, JDR ) Per: P.G. Chacko 1. This ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t goods viz rectified spirit and ethyl alcohol cleared during the said period. The appellant has relied on Commissioner vs Kisan Sahkari Chini Mills Ltd 1999 (111) ELT 762 (Tribunal), wherein it was held to the effect that the aforesaid fees fell within the ambit of the expression 'other taxes' figuring in the text of Section 4 (4) (d) (ii) of the Central Excise Act and hence liable to be exclude ..... X X X X Extracts X X X X X X X X Extracts X X X X
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