2021 (7) TMI 1048

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a to STE, in assessable value - inclusion of notional 2% High Sea Sale Commission in assessable value - invocation of extended period of limitation - confiscation - penalty. HELD THAT:- The order of the Custom, Excise and Service Tax Appellate Tribunal in M/S. INDIAN FARMERS FERTILIZERS CO-OPERATIVE LIMITED (IFFCO) VERSUS PRINCIPAL COMMISSIONER OF CUSTOMS, JAMNAGAR [ 2020 (2) TMI 1134 - CESTAT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X