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TMI Blog2024 (10) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 - SC ORDER] that when there is no evidence of flow of additional consideration, the assessable value arrived at after allowing trade discount is as per the provisions of Section 4(1)(a) of Central Excise Act, 1944. In the present case, for use of land appellant is separately paying lease rent. Therefore, there is no additional consideration flowing to the appellant from the purchaser of the goods. Following the ruling by Hon ble Supreme Court in the case of Commissioner vs. Mahanagar Gas Ltd. it is held that the discount offered by the appellant to Navi Mumbai Municipal Transport cannot be treated as additional consideration and cannot be added to arrive at assessable value. The impugned order is set aside - appeal allowed. - HON BLE DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing from Navi Mumbai Municipal Transport to the appellant for establishing outlets in the premises of Navi Mumbai Municipal Transport and, therefore, it appeared to Revenue that in terms of Rule 6 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, the said discount provided by the appellant to Navi Mumbai Municipal Transport was required to be added to the assessable value to determine central excise duty payable by the appellant. With the said contentions, appellant was issued with a show cause notice dated 08.04.2014 demanding additional central excise duty of Rs.4,07,862/-. Further there were proposals for collecting interest and imposing penalty. The said demand was for the period from August 2010 to J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame grounds. The said show cause notice dated 11.06.2014 was contested by the appellant on the same grounds similar to earlier show cause notice and the said show cause notice dated 11.06.2014 was decided by original authority through another order dated 22.07.2014 through which demand of central excise duty of Rs.69,602/- was confirmed with imposition of penalty of Rs.15,000/-. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). Both the appeals were decided through a common order-in-appeal dated 12.08.2015 by learned Commissioner (Appeals) who did not interfere through his impugned order with the original orders passed, both dated 22.07.2014. Aggrieved by the said order-in-appeal, appellant is before thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Commissioner vs. Mahanagar Gas Ltd. reported at 2018 (360) ELT A187 (SC) iii) Tribunal s ROM order No. M/93983-93984/16/EB dated 22.11.2016 in the case of Mahanagar Gas Ltd. iv) Commissioner vs. Mahanagar Gas Ltd. reported at 2018 (360) ELT A133 (SC) v) Commissioner of Central Excise, Mumbai-V vs. Mahanagar Gas Ltd. reported at 2019-TIOL-3074-CESTAT-MUM vi) Tribunal s final order No. 85260-85261/2024 dated 05.03.2024 in the case of Mahanagar Gas Ltd. vii) Tribunal s final order No. 85501/2024 dated 15.05.2024 in the case of Mahanagar Gas Ltd. viii) Tribunal s final order No. 85576-85580/2024 dated 11.06.2024 in the case of Mahanagar Gas Ltd. 4. Heard the learned AR. Learned AR has reiterated the findings of learned Commissioner (Appeals). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below the said citation:- The Supreme Court Bench comprising Hon ble Mr. Justice Ranjan Gogoi and Hon ble Mr. Justice Navin Sinha on 3-11- 2017 after condoning the delay dismissed the Civil Appeal Diary No. 29175 of 2017 with I.A. Nos. 105002-105004 of 2017 filed by Commissioner of Central Excise, Mumbai-II against the CESTAT Final Order Nos. A/89319-89329/2016-WZB/EB, dated 24-8-2016 as reported in 2017 (348) E.L.T. 175 (Tri.- Mumbai) (Mahanagar Gas Ltd. v. Commissioner). While dismissing the appeals, the Supreme Court passed the following order : 1. Delay condoned. 2. We have heard the Learned Counsel for the appellant and perused the relevant material. 3. We find no merit in the present appeals. Admission is refused and the civil appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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