Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of The case involved the determination of assessable value u/s 4 of Central Excise Act and Rule 6 of Valuation Rules. The issue was the inclusion of non-cash benefits as additional consideration. CESTAT held that demand on 'Trade Margin' was not sustainable, following a precedent. Another bench set aside adverse inferences, noting the sensitivity of the product and PSU status. The impugned order was found meritless and set aside, allowing the appeal.
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