2024 (1) TMI 512

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..... Pandey, Additional Chief Standing Counsel ORDER 1. These revision petitions, raising common question of law, have been heard together and are being decided by this common judgment. These revision petitions have been admitted by coordinate Bench on the following question of law:- "Whether the Tribunal being the last fact finding authority ought to have returned a clear finding with respect to .....

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..... (1) In this Act, - (h) "value of goods" means the value of any goods as ascertained from original purchase invoice or bill and includes value of packing material, packing and forwarding charges, insurance charges, amounts representing excise duty, countervailing duty, custom duty and other like duties, amount of any fee or tax charged, transport charges, freight charges and any other charges re .....

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..... d unloading prior to entry of the goods into the local area or subsequent to entry into the local area. Accordingly, these issues are required to be remitted to the Tribunal for a fresh decision. 7. The question of law is, accordingly, answered in the affirmative in favour of the assessee and against the revenue. 8. The revision petitions are accordingly disposed of with the directions as made a .....

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