Appellate Tribunal Allows Commission Deduction on Stock Transfer Under Central Excise Act

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, allowing their claim for commission deduction from the assessable value for goods on stock transfer under the Central Excise Act. The tribunal upheld the assessments and duty payments, noting consistency in the assessed value for all types of removal. The appeal was successful.

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The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, an assessee under Central Excise Act, who claimed commission as deduction from the assessable value for removal of goods on stock transfer. The tribunal found no reason to impugn the assessments and duty payments as the value on which duty was assessed remained the same in all types of removal. The appeal was allowed.

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