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        Central Excise

        Valuation - disallowance of deduction from assessable value -...

        Tribunal Overturns Ruling: Interest on Receivables and Collection Charges Deduction Disallowed, Contradicting Previous Final Decision.

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                          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.
                                Valuation - disallowance of deduction from assessable value - deduction on interest on receivables and collection charges on the delay in payment for each invoice - In the remand proceedings, the Assistant Commissioner and the Commissioner (Appeals) were not required to examine whether the amount on ‘interest on receivables’ and ‘bank charges’ is inbuilt in the price, but yet they not only proceeded to examine it but recorded a finding against the appellant. - Further, when the earlier decision of tribunal on the same issue has attained finally, the contrary order cannot sustained - AT
                                Note: It is a system-generated summary and is for quick reference only.
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