https://www.taxtmi.com/caselaws?id=337467 The appellate tribunal ruled in favor of the job-worker, M/s Tarapur Grease Industries Pvt Ltd, in a dispute regarding the alleged short-payment of duty due to non-inclusion of royalty expenses in the assessable value. The tribunal held that the job-worker was not required to include royalty charges in the assessable value, as they did not pay any consideration for the brand name to the principal manufacturer. Consequently, the penalties imposed under the Central Excise Rules on both M/s Tarapur Grease Industries Pvt Ltd and M/s Savita Chemicals Ltd were set aside. en-us Wed, 31 Aug 2016 00:00:00 +0530 Mon, 06 Feb 2017 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337467 The appellate tribunal ruled in favor of the job-worker, M/s Tarapur Grease Industries Pvt Ltd, in a dispute regarding the alleged short-payment of duty due to non-inclusion of royalty expenses in the assessable value. The tribunal held that the job-worker was not required to include royalty charges in the assessable value, as they did not pay any consideration for the brand name to the principal manufacturer. Consequently, the penalties imposed under the Central Excise Rules on both M/s Tarapur Grease Industries Pvt Ltd and M/s Savita Chemicals Ltd were set aside. Case-Laws Central Excise Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337467