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TMI Blog2018 (2) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... in law - Inclusion of the cess in the consideration for sale price of imported goods is commercially sound and it is not the place of the tax authorities to intervene in determining the composition of such consideration - appeal allowed - decided in favor of appellant. - E/87366/2015 - A/92050/2017 - Dated:- 15-9-2017 - Shri C J Mathew, Member (Technical) For appellant: Shri Ravinder Jain, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had not been produced by the appellant, that the assertion in the audit report and order-in-original was sufficient to establish that the cess had been passed on and that by payment of the amount in dispute during the pendency of proceedings their erroneous action was apparent, Commissioner of Central Excise (Appeals), Mumbai-II, in order-in-appeal no. CD/608/M-III/2015 dated 7th September 2015, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermitted in CENVAT Credit Rules, 2004. Inclusion of the cess in the consideration for sale price of imported goods is commercially sound and it is not the place of the tax authorities to intervene in determining the composition of such consideration. Law does not require the cess to be a charge on the profits of the appellant. It is also strange that this transaction has been described as passing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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