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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Valuation - Motor Spirit - High Speed Diesel - the appellant has ...


Excise Duty Paid Correctly on Motor Spirit and Diesel; No Under-Valuation u/s 4 of Central Excise Act.

December 8, 2018

Case Laws     Central Excise     AT

Valuation - Motor Spirit - High Speed Diesel - the appellant has rightly paid the excise duty as per transaction value in terms of Section 4 of the Central Excise Act and there is no justification for allegation of under-valuation of the goods with a view to evade excise duty

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