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2015 (7) TMI 962 - SUPREME COURT

2015 (7) TMI 962 - SUPREME COURT - 2015 (321) E.L.T. 4 (SC) - Valuation - deduction from assessable value - appellant could not produce the evidence to prove the expenditure incurred under certain heads - Held that:- The position that was taken by the assessee before the authorities was that these expenditures could be actually ascertained only afterwards and for this reason, even a request was made to the assessing officer for provisional assessment as the actual expenditure could not be commun .....

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of 2005 - Dated:- 15-5-2015 - A. K. Sikri And Rohinton Fali Nariman ,JJ. For the Appellant : Mr. V. Doiphode, Adv. Mr. Shashibhushan P. Adgaonkar, Adv. For the Respondent : Mr. K. Radhakrishnan, Sr. Adv., Ms. Aruna Gupta, Adv.Mr. Arijit Prasad, Adv., Mr. B. Krishna Prasad, Adv. ORDER By the impugned order, the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') has dismissed the appeal of the appellant herein on the ground that the appellant could no .....

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