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CCE Belapur Versus Mapro Inds. Ltd.

2016 (1) TMI 340 - CESTAT MUMBAI

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 Excis .....

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st of cylinder handling and maintenance charges was the matter which was being agitated before the various judicial forums hence appellant could have entertained a bonefide belief that the said charges need not be included in the assessable value for .....

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fund 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 R .....

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These appeals are filed by the revenue against Orders-in-Appeal No. AT/739 & 740/Bel/2006 dated 05.12.2006 and SRK/572/Bel/2008 dated 09.09.2008 2 Heard both sides and perused the records. 3. The issue that falls for consideration in this appeal .....

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e 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 .....

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to 31/03/2002, and the show cause notice dated 06/01/2006. It is his submission that the issue is known to the Department and show cause notice is blatantly time barred. 5. On perusal of the records we do find that the issue of inclusion of the cost .....

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