https://www.taxtmi.com/caselaws?id=341407 The Appellate Tribunal CESTAT MUMBAI considered the issue of valuing goods for excise duty, specifically regarding the inclusion of sale promotion in the assessable value. The Tribunal found that the sale promotion was not integral to the sale value of the goods and was not reflected in the sale price or recovered as additional consideration by the appellant. As the sale promotion was part of the distributors' sale price and did not result in extra consideration for the appellant, the Tribunal concluded that it should not be added to the appellant's sale price. Consequently, the Tribunal set aside the lower authorities' decision and allowed the appellant's appeal. en-us Mon, 31 Oct 2016 00:00:00 +0530 Sat, 08 Apr 2017 07:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341407 The Appellate Tribunal CESTAT MUMBAI considered the issue of valuing goods for excise duty, specifically regarding the inclusion of sale promotion in the assessable value. The Tribunal found that the sale promotion was not integral to the sale value of the goods and was not reflected in the sale price or recovered as additional consideration by the appellant. As the sale promotion was part of the distributors' sale price and did not result in extra consideration for the appellant, the Tribunal concluded that it should not be added to the appellant's sale price. Consequently, the Tribunal set aside the lower authorities' decision and allowed the appellant's appeal. Case-Laws Central Excise Mon, 31 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341407