Recovery of amount of duty on the additional consideration to ...

Forfeited Security Deposit in Breach of Contract Not Recoverable as Sale Charge, Auction Context Considered, Demand Overturned.

October 15, 2022

Case Laws Central Excise AT

Recovery of amount of duty on the additional consideration to the extent of forfeiture of security deposit - breach of contract - earnest money deposit - Earnest money deposit and deductions made therefrom cannot be termed as an amount charged for the sale of the impugned goods, more-so-ever when it was against an auction sale. - Demand set aside - AT

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Recovery of amount of duty on the additional consideration to ...

Forfeited Security Deposit in Breach of Contract Not Recoverable as Sale Charge, Auction Context Considered, Demand Overturned.

October 15, 2022

Case Laws Central Excise AT

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