Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

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

Case Laws     Central Excise

October 14, 2014

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

 


 

You may also like:

  1. Valuation of goods - method of valuation - sale of goods from depot / customer care center - It is found that the form in which the goods have been sold at depot are in...

  2. Valuation - stock transfers to depots at the prices prevalent on such date at the depots - depot sale price known prior to removal on which duty was paid - On subsequent...

  3. Valuation - sale of goods through Depot - the appellant is required to discharge the duty at prices prevalent at the depot from where the goods are sold

  4. 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...

  5. Levy of differential Additional Duty of Customs - Valuation for CVD - In this case since the goods are not sold to the consumer there cannot be a retail sale price. The...

  6. There was no provisional assessment during the relevant period - the appellants are not required to pay differential duty in cases where goods have been sold at higher...

  7. Computation of Capital Gain - provision for site development expenses against sale of plots and the disallowance being premium on re-purchase - Once the plots are sold...

  8. Valuation - sale of goods through depot - Speed MS/HSD - the goods cleared from the factory is plain MS/HSD but the same goods are sold from the depot as Speed MS/HSD....

  9. Valuation of the goods - sale through depot - It is not in dispute that the appellant cleared the goods from their factory, at the price prevalent at the depot and...

  10. Valuation of goods - sale of goods through depot - in terms of Rule 7, in case goods not sold from the factory but transferred to the depot the price prevailing at depot...

  11. Valuation - sale through depots - Revenue cannot pick only those matters where the goods were sold at higher rates from the depot and ignore the clearances which were...

  12. Differential duty demand - demand arose on account of the fact that the appellant cleared the goods from its depot at a price higher than the price at which the duty was...

  13. Valuation - sale through depot - Once the normal transaction value of the impugned goods sold from other place at or about the same time is ascertainable, there is no...

  14. 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...

  15. Demand u/s 11D – assessee had issued bogus invoices for 3% commission without supply any goods - demand u/s 11D dropped - levy of penalty confirmed - AT

 

Quick Updates:Latest Updates