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2016 (6) TMI 664 - CESTAT MUMBAI

2016 (6) TMI 664 - CESTAT MUMBAI - 2016 (334) E.L.T. 685 (Tri. - Mumbai) - Valuation - Demand of duty on 3% commission given to through whom goods were supplied to the customers - Held that:- We find that this fact is not under dispute that 3% service charge was billed to M/s. MSSIDC in their commercial invoices in addition to the value shown in the excise invoices therefore it is apparent that 3% service charge was escaped from payment of excise duty. As regard claim of the appellant that the s .....

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edly billed by the appellant to the M/s. MSSIDC, we do not have any option except to agree with the lower authority - Decided against assessee - Appeal No. E/73/07-MUM & Application No. E/MA(ORS)/95305/15 - Final Order No. A/85419/2016-WZB/EB And Misc. Order No. M/85420/2016-WZB/EB - Dated:- 12-1-2016 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) For the Petitioner : Shri. P. V. Sadavarte, Advocate For the Respondent : Shri. R.K. Maji, Asstt. Commissioner(A.R.) ORDER PER .....

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case is that the appellant are selling goods to M/s. MSSIDC and consigned to the consumers of M/s. MSSIDC. They are raising excise invoices and paying excise duty on the value declared in the said invoices. Simultaneously, they are raising commercial invoices wherein 3% commission was charged in addition to the value shown in the excise invoices. The department has demanded duty on the said 3% service charge billed to M/s. MSSIDC. 4. Shri. P. V. Sadavarte, Ld Counsel appearing on behalf of the .....

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roduce contract, sale bill and payment particulars, he shown his helplessness to produce such documents on the ground that management is changed and old records are not traceable. However, he produced one letter dated 1st March 2006 on that basis he submits that the price of the goods as per the rate contract finalized by M/s. MSSIDC, therefore this 3% service charge should not be included in the assessable value. 5. Shri. R.K. Maji, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Reven .....

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