Demand u/s 11D - subsequent upward price revision and the goods ...

Upward Price Revision at Depot Doesn't Affect Assessable Value u/s 4 of Central Excise Act.

October 14, 2014

Case Laws Central Excise AT

Demand u/s 11D - subsequent upward price revision and the goods were sold from the depot at a higher price - What happened to the goods subsequently does not influence the assessable value under Section 4 of the Act. - AT

View Source

← Previous Next →

Demand u/s 11D - subsequent upward price revision and the goods ...

Upward Price Revision at Depot Doesn't Affect Assessable Value u/s 4 of Central Excise Act.

October 14, 2014

Case Laws Central Excise AT

You may also like:

Method of Valuation - prototype vehicles - goods cleared from the factory on payment of duty under self invoice on the comparable value of the similar vehicle applying...

Refund of the excess duty paid - whether subsequent negotiation of the prices can be the basis for reopening the assessment? - The Tribunal observed that the appellant...

Refund of excess payment of duty - Sale of goods through depot - Valuation - The duty is payable in accordance with the Section 4 of Central Excise Valuation Rules ,...

Valuation of goods sold at the depots - the absence of a transaction value from the depot would bring the impugned goods within the ambit of section 4 (1)(b) of Central...

This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

Valuation of imported Set top boxes under Section 4 of the Central Excise Act, 1944 - Circular

Subsidy received by the appellant under Rajasthan Investment Promotion Scheme 2010 from the State Government cannot be included in assessable value of goods cleared...

Appellate Tribunal's decision in identical matter of assessee for earlier period relied upon to dismiss department's appeal challenging determination of assessable value...

Method of Valuation - to be valued u/s 4 or u/s 4A - MRP based value or Transaction value - supply of medicaments to Government Institutions such as BHEL, Railway,...

Valuation - liquidated damages are admissible deductions from the assessable value in terms of Section 4 of Central Excise Act, 1944

Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

Amended (1) Income Tax Act, (2) Customs Act, (3) Central Excise Act, (4) Central Sales Tax and (5) Service Tax (Chapter V of the Finance Act, 1994)

This case deals with the determination of assessable value of goods at the factory gate, which were not sold but transferred to depots. The revenue failed to properly...

Valuation - 24.030 MT of ‘unwrought, unalloyed electrolytic nickel cathodes’ - assessable value - enhancement of declared price - upward revision is without authority of law. - AT

Demand of differential Central Excise Duty with interest and penalty - inflating freight charges through their dummy transport unit - The Tribunal affirmed the...

Quick Updates: