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2016 (4) TMI 927 - SUPREME COURT

2016 (4) TMI 927 - SUPREME COURT - 2016 (331) E.L.T. A77 (SC) - Valuation - Whether transit insurance is to be included while arriving at transaction value under Section 4 of Central Excise Act, 1944 - Tribunal decided the matter in the favour of revenue by including it in the transaction value reported in [2007 (7) TMI 57 - CESTAT, AHMEDABAD] as assessee failed to produce invoices but assessee submitted that these invoices were placed on record before the Commissioner as well as the CESTAT - Ap .....

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cided in favour of the assessee. However, by the impugned order, the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as CESTAT ) has taken a view which is against the assessee primarily on the ground that the invoices pertaining to the transit insurance were not allegedly produced either before the CESTAT or before the Commissioner. Mr. V. Lakshmikumaran, learned counsel appearing for the assessee-appellant, submits that the aforesaid observation in the impugned order .....

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