https://www.taxtmi.com/caselaws?id=153736 Amounts collected from consumers as textile cess were treated as contingent on the outcome of pending proceedings before the Textile Appellate Tribunal. The matter was remitted to the adjudicating authority to reconsider liability after those proceedings, rather than being finally decided on merits. It was also noted that exclusion from assessable value under Section 4 of the Central Excise Act, 1944 applies only where the tax or cess collected has actually been paid; if collection has occurred without payment, the valuation issue may still remain open depending on the result of the textile-levy dispute. en-us Fri, 18 Sep 2009 00:00:00 +0530 Mon, 29 Jul 2013 12:02:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153736 Amounts collected from consumers as textile cess were treated as contingent on the outcome of pending proceedings before the Textile Appellate Tribunal. The matter was remitted to the adjudicating authority to reconsider liability after those proceedings, rather than being finally decided on merits. It was also noted that exclusion from assessable value under Section 4 of the Central Excise Act, 1944 applies only where the tax or cess collected has actually been paid; if collection has occurred without payment, the valuation issue may still remain open depending on the result of the textile-levy dispute. Case-Laws Central Excise Fri, 18 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153736