TMI Blog2018 (11) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... nothing to do with the activity of manufacturing which is the object of taxation under Central Excise Act, 1944 - Amount not included in assessable value - appeal allowed - decided in favor of appellant. - APPEAL NO: E/1028/2010 - A/87861/2018 - Dated:- 6-11-2018 - Shri C J Mathew, Member (Technical) And Shri Ajay Sharma, Member (Judicial) Shri Vinay Ansurkar, Advocate for appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Hon ble Supreme Court in Baroda Electric Meters Ltd v. Collector of Central Excise [1997 (94) ELT 13 (SC)] with the counter that the said decision had been rendered in the context of the pre-amended section 4 of Central Excise Act, 1944 based on normal price to uphold the decision of the original authority leading to the present appeal. 2. Learned Counsel for appellant, after narra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd v. Commissioner of Central Excise, Jalandhar [2017- TIOL-1242-CESTAT-CHD], in Mercedes Benz (I) Ltd v. Commissioner of Central Excise, Pune-I [2009 (10) LCX 0008] as well as in Saraswati Air Products Ltd v. Commissioner of Central Excise, Meerut [2009 (03) LCX 0322] and in AB Mauri India Pvt Ltd v. Commissioner of Central Excise, Raigad [2017 (6) GSTL 195 (Tri- Mumbai)] to support his conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd and in re Saraswati Air Products Ltd approval was accorded to adding of excess recovery of road delivery charges while in re AB Mauri India Pvt Ltd approval was accorded to addition of freight on the return of goods to appellant. None of these apply to the facts of the present case and any referral therein to the decision in re Baroda Electric Meters Ltd were for distinguishing the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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