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        Central Excise

        2001 (4) TMI 682 - AT - Central Excise

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        Appellate Tribunal allows Rectification of Mistake Applications on assessable value; Revenue's plea rejected The Appellate Tribunal CEGAT, Kolkata allowed Rectification of Mistake Applications related to Order Nos. A-503, 504/Cal/2000. Revenue's plea to include ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Appellate Tribunal allows Rectification of Mistake Applications on assessable value; Revenue's plea rejected

                                The Appellate Tribunal CEGAT, Kolkata allowed Rectification of Mistake Applications related to Order Nos. A-503, 504/Cal/2000. Revenue's plea to include stockyard charges in assessable value was rejected. The charges were for delivery from the assessee's own stockyard, not a commission agent. Final Order No. A-503/504/Cal/2000 remained unchanged.


                                The Appellate Tribunal CEGAT, Kolkata allowed Rectification of Mistake Applications related to Order Nos. A-503, 504/Cal/2000. Revenue's plea to include stockyard charges in assessable value was rejected. The charges were for delivery from the assessee's own stockyard, not a commission agent. Final Order No. A-503/504/Cal/2000 remained unchanged.
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