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Commissioner of Central Excise, Vadodara Versus Jem Industries Ltd.

2015 (8) TMI 631 - SUPREME COURT

Valuation of goods - Incusion of Commission - Held that:- CESTAT has committed an error in the impugned order in not considering the question of "commission" on the ground that it was not raised in the show cause notice - from the reading of the show .....

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in favour of Revenue. - CIVIL APPEAL NO. 6466 OF 2005 - Dated:- 4-8-2015 - A.k. Sikri and Rohinton Fali Nariman, JJ. For the Petitioner : Mr. Yashank Adhyaru, Sr. Adv., Mr. Subhash C. Acharya, Adv., Mr. Ritesh Kumar, Adv., Mr. B. Krishna Prasad, Adv .....

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se and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') has committed an error in the impugned order in not considering the question of "commission" on the ground that it was not raised in the show cause notice. .....

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