https://www.taxtmi.com/caselaws?id=239970 The Tribunal found in favor of the applicant, ruling that the Debit Notes should not be included in the cost of production for determining the assessable value. The Tribunal also noted that the exclusion of 15%/10% from the invoice value of the Badrachalam Unit requires further examination based on relevant provisions. Additionally, issues regarding unabsorbed overheads and differences in the valuation of closing stock were deferred for detailed consideration during the appeal hearing. The Tribunal granted a waiver of pre-deposit due to the applicant's prior excess payment and scheduled an expedited appeal hearing. en-us Tue, 21 May 2013 00:00:00 +0530 Sat, 28 Dec 2013 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239970 The Tribunal found in favor of the applicant, ruling that the Debit Notes should not be included in the cost of production for determining the assessable value. The Tribunal also noted that the exclusion of 15%/10% from the invoice value of the Badrachalam Unit requires further examination based on relevant provisions. Additionally, issues regarding unabsorbed overheads and differences in the valuation of closing stock were deferred for detailed consideration during the appeal hearing. The Tribunal granted a waiver of pre-deposit due to the applicant's prior excess payment and scheduled an expedited appeal hearing. Case-Laws Central Excise Tue, 21 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239970