https://www.taxtmi.com/caselaws?id=258239 The Supreme Court addressed the inclusion of free material cost in the value for excise duty, following a remand by CEGAT. The Court found the appeal on limitation issue infructuous as CEGAT had set aside the adjudicating authority's order on merits. The Revenue's appeal against CEGAT's decision to set aside the demand was dismissed, with the Court favoring the alignment of the case with International Auto Ltd. judgment over Burn Standard Company Ltd. The Court emphasized the importance of applying relevant precedents in excise duty cases for accurate interpretation and consistency in decision-making. en-us Mon, 16 Mar 2015 00:00:00 +0530 Thu, 02 Apr 2015 22:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258239 The Supreme Court addressed the inclusion of free material cost in the value for excise duty, following a remand by CEGAT. The Court found the appeal on limitation issue infructuous as CEGAT had set aside the adjudicating authority's order on merits. The Revenue's appeal against CEGAT's decision to set aside the demand was dismissed, with the Court favoring the alignment of the case with International Auto Ltd. judgment over Burn Standard Company Ltd. The Court emphasized the importance of applying relevant precedents in excise duty cases for accurate interpretation and consistency in decision-making. Case-Laws Central Excise Mon, 16 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258239