2014 (11) TMI 199 - AT - Central Excise

Valuation of goods - whether the expenses incurred to dealers by way of debit note raised by the appellant for the supply of diaries to the dealers can be included in the assessable value of the excisable goods manufactured by the appellant - Held that - Following decision of assessee s own previous case 2010 (10) TMI 342 - CESTAT, CHENNAI - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT CHENNAI allowed the early hearing application for an appeal regarding inclusion of expenses in assessable value of excisable goods. The issue was in favor of the appellant based on a previous Tribunal decision, leading to the appeal being allowed with consequential relief.