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2024 (6) TMI 760 - AT - Central ExciseIssues involved: Challenge to valuation of goods including inspection charges in assessable value. Facts of the case: - Appellant manufactures goods sold to customers supplying to Indian Railways. - Goods inspected by RITES on behalf of customers, with inspection charges paid by appellant. - Appellant claims goods marketable without inspection, done at buyer's instance. Show Cause Notice & Adjudication: - Notice issued proposing duty demand, interest, and penalty. - Duty demand confirmed with interest and penalty imposed u/s 11AC of Central Excise Act, 1944. Appeal & Arguments: - Appellant appeals against confirmation of demands. - Appellant cites earlier Tribunal order in their favor for similar issue. - Revenue representative supports findings in impugned order. Tribunal Decision: - Tribunal notes earlier order in appellant's favor on similar issue. - Inspection charges not includible in assessable value as per earlier decision. - Impugned order set aside, appeal allowed with consequential relief. Conclusion: - Impugned order set aside, appeal allowed based on earlier Tribunal decision. - Appellant not liable to pay duty due to alleged undervaluation.
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