2013 (6) TMI 696

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..... llant. Shri V.R. Kulkarni, Deputy Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Common issue is involved. Therefore both the appeals are being taken up together for disposal. 3. Appeal No. E/251/07 is filed by M/s. Grindwell Norton Ltd (the assessee) against the adjudication order passed by the Commissioner of Central Excise whereby a demand of ₹ 97,70,637/ .....

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..... ese amounts are additional consideration in respect of sale of goods. Therefore, the amount of sales tax retained by the assessee is liable to be included in the assessable value of the goods. 6. We find that this issue is now settled by the decision of the Tribunal in Kinetic Engineering Ltd v CCE reported in 2012 (283) E.L.T. 229 (Tri. Mumbai). The Tribunal held that the amount of sales ta .....

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