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TMI Blog2019 (4) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly credited to charity - Held that:- The amount of Dharmada cannot be included in the transaction value for the purposes of assessments - The present case has been tagged with the case of M/s D.J. Malpani vs. Commissioner of Central Excise, Nashik [2015 (7) TMI 1118 - SUPREME COURT] - appeal dismissed. - CIVIL APPEAL No. 531 OF 2008 - - - Dated:- 9-4-2019 - JUSTICE S. A. BOBDE, JUSTICE DEE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent to show cause as to why penalty under Rule 25 of Central Excise Rules, 2002 and interest under Section 11AB of the Central Excise Act, 1944 should not be levied. After hearing the Respondent, the Deputy Commissioner vide order dated 10.09.2004 held that the Dharmada is to be added to the assessable value for the payment of central excise duty. 3. Thereafter, in an appeal filed by the Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ench of this Court, that the decision in Collector vs. Panchmukhi Engineering Works 2003 (158) ELT 550 (SC) was to be followed. Thus, contending that Dharmada should be a part of the assessable value. 5. The present case has been tagged with the case of M/s D.J. Malpani vs. Commissioner of Central Excise, Nashik which has been referred to this Bench vide order dated 29.07.2015. We have held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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