2015 (10) TMI 551 - SCH - Central Excise

Valuation - inclusion of freight where goods delivered at the customer s premises at pre-agreed freight - transaction value under section 4 - freight charges were shown in the invoices and collected by the appellant from his customers - determination of place of removal - Supreme Court after hearing the parties did not find any reason to entertain the appeal ans hence dismissed the appeal filed by the assessee against the decision of Tribunal 2015 (9) TMI 461 - CESTAT MUMBAI ; wherein tribunal remanded back the matter since after factually verifying claim of the appellant, matter will have to be examined with reference to Sections 4 and 2(h) of the Central Excise Act.

Summary

Supreme Court dismissed the civil appeal in 2015 (10) TMI 551 - SC Order. Justices Anil R. Dave and Vikramajit Sen stated that there was no reason to entertain the appeal.