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of <h1>Appellate Tribunal Upholds Inclusion of Administrative Charges in Molasses Value</h1> <h3>COMMISSIONER OF C. EX., KANPUR Versus SARJOO SAHKARI CHINNI MILLS</h3> The Appellate Tribunal CEGAT, New Delhi dismissed the appeals filed by the Revenue regarding the inclusion of administrative charges in the assessable ... Valuation The judgment by Appellate Tribunal CEGAT, New Delhi involved the issue of whether administrative charges collected by the State Government under the U.P. Sheera Niyantran Adhinium, 1964 should be included in the assessable value of molasses cleared by the respondents. The Tribunal, having already considered and concluded on this issue in previous cases, dismissed the appeals filed by the Revenue, following the same precedent. (Citation: 1999 (6) TMI 87 - CEGAT, New Delhi)
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