2018 (9) TMI 1359

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..... pondent ORDER Per: C J Mathew The dispute of M/s JSW Steel Ltd in this appeal against order-in- appeal no. VSK/2/Th-I/09 dated 20th November 2009 of Commissioner of Central Excise (Appeals), Mumbai Zone - I, pertains to the inclusion of 'dharmada charges', in invoices issued for clearance of manufactured product, for assessing the duty liability. It would appear that there is a practice among .....

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..... 3. Learned Counsel also placed reliance on the acceptance of the order-in-appeal no. SK/18-19/TH-I/2017 dated 30th January 2017 of Commissioner of Central Excise (Appeals), Mumbai - I holding that the order of the original authority levying differential duty on 'dharmada charges' included in the invoices raised on purchase orders to be incorrect in law. It is also their submission that the refund .....

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..... cceptance by Revenue of the exclusion of the 'dharmada charges' from the assessable value consequent upon the incorporation of transaction value as the basis of taxation in the appellant's own matter in the above referred order of Commissioner of Central Excise(Appeals), Mumbai Zone - I, we find that the contrary view taken in the order impugned before us cannot sustain. Accordingly, the impugned .....

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