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Central Excise - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Valuation - sale through depots - Revenue cannot pick only those ...


Revenue authorities must assess all transactions fairly, not only those with higher rates, ensuring consistent duty valuation.

August 5, 2014

Case Laws     Central Excise     AT

Valuation - sale through depots - Revenue cannot pick only those matters where the goods were sold at higher rates from the depot and ignore the clearances which were ultimately sold at a lower value, though the duty was paid at the higher assessable value - AT

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