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Central Excise - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Valuation - inclusion of Cash discount - the assessable value ...

February 19, 2014

Case Laws     Central Excise     AT

Valuation - inclusion of Cash discount - the assessable value shown in the Central Excise invoice was 4% less than the assessable value shown in the commercial invoices for the same goods - prima facie case is against the assessee - AT

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