Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

M/s Arun Enterprises Versus Commissioner of Central Excise, Ghaziabad

2017 (9) TMI 865 - CESTAT ALLAHABAD

Valuation - excess transportation charges - whether the deferential amount between the equalized freight collected and actual cost incurred for transportation is to be added to the assessable value? - Held that: - the issue has been decided by the Ho .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

decided in favor of appellant. - E/2598/2009-EX[DB] - Final Order No. 70800/2017 - Dated:- 3-8-2017 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Ms Stuti Saggi, Advocate for Appellant Shri Rajeev Ranjan, Joi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y, confirming the Central Excise duty amounting to ₹ 22,06,738/- with interest and also imposition of penalty of ₹ 22,06,738/- under Rule 25 of the Central Excise Rules, 2002. 2. The appellant was manufacturer of Brass Furniture Parts and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ime element of freight was determined by the respective Electricity board and they gave them fixed amount towards freight irrespective of the fact as to whether the appellant incur loss or gain on account of such payment of amount towards freight. 3. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

use notice dated- 06.12.2007 was issued proposing demand of excise duty on the difference between the amount charged and the actual transportation charges incurred. 4. Aggrieved by the Order-in-Original, appellant preferred an appeal but the appellat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ion . In support of this contention the appellant has relied upon judgment of Hon ble Supreme Court in the case of Indian Oxygen Ltd. Vs Collector of Central Excise reported at 1988 (36) E.L.T. 723 (S.C.) and Baroda Electric Meters Ltd. Vs Collector .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version