https://www.taxtmi.com/caselaws?id=267656 The Tribunal ruled in favor of the appellant, clarifying that the 10% reversal on exempted goods under Rule 6(3)(b) of CCR, 2004 should be calculated based on the basic contract price without including the 10% reversal amount collected from the customer. The Tribunal also held that the amount collected from the customer was not part of the price of exempted goods. Citing the Unison Metals Ltd. judgment, the Tribunal found in favor of the appellant, indicating that the demand was not sustainable. Additionally, the Tribunal noted that the demand was time-barred due to the absence of suppression or collusion, ultimately allowing the appeal and providing relief to the appellant. en-us Wed, 24 Jun 2015 00:00:00 +0530 Mon, 15 Feb 2016 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267656 The Tribunal ruled in favor of the appellant, clarifying that the 10% reversal on exempted goods under Rule 6(3)(b) of CCR, 2004 should be calculated based on the basic contract price without including the 10% reversal amount collected from the customer. The Tribunal also held that the amount collected from the customer was not part of the price of exempted goods. Citing the Unison Metals Ltd. judgment, the Tribunal found in favor of the appellant, indicating that the demand was not sustainable. Additionally, the Tribunal noted that the demand was time-barred due to the absence of suppression or collusion, ultimately allowing the appeal and providing relief to the appellant. Case-Laws Central Excise Wed, 24 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267656