Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (8) TMI 579 - CESTAT CHANDIGARH

2016 (8) TMI 579 - CESTAT CHANDIGARH - TMI - Valuation - paper reels sent from factory to cutting centres for conversion into sheets - sold from the depot - whether the freight and insurance charges from factory to cutting centres and handling charges at the cutting centres must be included on the assessable value - Held that:- the same issue has been decided by the Tribunal in the appellant's own case [2011 (4) TMI 800 - CESTAT, NEW DELHI] by relying on the decision of Hob'ble Apex Court in the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the value of the reels which has to be adopted for charging duty and the cost of transportation and insurance from factory gate to the cutting would not be includable in the assessable value. - Decided in favour of appellant - E/1219/2012-EX(DB) - Final Order No. 263/2016-CHD - Dated:- 16-12-2015 - Mr. Ashok Jindal, Member (Judicial) and Mr. Raju, Member (Technical) Shri B.L. Narsimhan, Advocate- for the appellant Shri M. R. Sharma, A.R. - for the respondent ORDER The appellant are engaged in th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e of paper reels sent to cutting centres, which after being cut into sheets had been sold from the depot. The department s contention is that in respect of the reels cleared to cutting centres for conversion into sheets and which were subsequently sold from depot, the freight and insurance charges from factory to cutting centres and handling charges at the cutting centres must be included on the assessable value. It is on this basis of show cause notices were issued to the appellant from time to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

which this appeal alongwith stay application have been filed. 2. Heard both the sides in respect of stay application. 3. Shri B.L. Narasimhan, Advocate, the learned Counsel for the appellant has pleaded that the same issue came up before the Tribunal in respect of earlier period in the appellant s own case, wherein the Tribunal rejected the plea of the department. That matter was challenged by the department in the Hon ble Supreme Court. Because of pendency of the appeal against that order in th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to a sub-silentio order. Learned Counsel submits that aforesaid approach adopted by the adjudicating Authority is untenable and accordingly the impugned order is not sustainable. Learned counsel further submits that the appellant had pleaded before the Commissioner (appeals) that his case was covered by the earlier order of CESTAT which was confirmed by the Hon ble Supreme Court in as much as the civil appeal was dismissed, but he Appellate Authority ignored said plea and the impugned order is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version