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2016 (6) TMI 1094 - CESTAT NEW DELHI

2016 (6) TMI 1094 - CESTAT NEW DELHI - 2016 (336) E.L.T. 660 (Tri. - Del.) - Valuation - Includibility of entry tax in the assessable value of goods cleared from the bonded warehouse - Held that:- . We find that the learned Commissioner (Appeals) did not appreciate the facts of the case in correct legal perspective. The entry tax, as the name suggest, is on the entry of goods into Rajasthan. But the State Government categorically stated that the same can be collected and paid on the basis of pre .....

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ot includible in the value for excise duty. - Appeal No.E/2544/2006-EX(DB) - Final Order No.53668/2015 - Dated:- 26-11-2015 - SMT.SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND MR.B.RAVICHANDRAN, MEMBER (TECHNICAL) For the Appellant: Shri L.P.Asthana, Advocate For the Respondent: Shri S.Nunthuk, JCDR ORDER Per: B.Ravichandran These appellant filed this appeal against the order dated 10.5.2006 of Commissioner (Appeals), Jaipur, II. 2. The Appellants are engaged in the manufacture of petroleum products .....

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e assessable value. Proceedings initiated against appellant concluded in the order confirming demand of differential duty and imposing penalty. On appeal the order was confirmed. On further appeal the appellant is before us. 3. Learned Counsel for the appellant Shri L.P.Asthana submitted the entry tax is collected by the appellant at the time of sale only and not when the goods entered the State of Rajasthan. The clarifications dated 5.7.2002 and 18.7.2002 make it clear about the method of colle .....

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