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2016 (1) TMI 340 - CESTAT MUMBAI

2016 (1) TMI 340 - CESTAT MUMBAI - TMI - Valuation of goods - Refund - whether the first appellate authority was correct in coming to a conclusion that the cost of cylinder handling and maintenance charges need not be included in the value of the final product for discharge of Central Excise duty or otherwise - Held that:- No order on merits can be passed. However we find strong force in the submissions made by the learned Counsel for respondent that the demand is blatantly time barred. The issu .....

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the order-in-appeal which allowed the refund claim filed by assessee respondent, consequent to the order-in-appeal in his favour. We find this appeal of revenue is also devoid of merits as the refund claim arises as a consequence of the order-in-original being set aside - Decided against Revenue. - Appeal No. E/241, 242/07 & E/1201/08 - Dated:- 8-10-2015 - Mr. M.V. Ravindran and Mr. C.J. Mathew, JJ. For The Appellant : Shri Ms. Advocate C.A. Consultant For The Respondent : Shri Ms. Supdt. Asst. .....

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f Central Excise duty or otherwise. 4. The first appellate authority has held that the Apex Court and the Tribunal has held that cylinder handling and maintenance charges cannot be included in the assessable value for discharge of Central Excise duty. The revenue in appeal has claimed that the judgement of the Tribunal in the case of Grasim industries is now referred to larger bench by the Apex Court on the issue in this appeal. Learned Counsel submits that the entire demand is hit by limitation .....

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