https://www.taxtmi.com/caselaws?id=341820 The tribunal determined that duty on DTA clearances by EOUs should be calculated as per the proviso to Section 3(1) of the Central Excise Act, considering it as central excise duty. The concept of cum-duty price was found applicable, distinguishing it from customs duty. The tribunal dismissed the department's appeal, emphasizing the transparent clearances by the assessee and the duty paid at a lower rate initially. Various legal precedents and rulings supported the tribunal's decision on duty calculation, transaction value, and exclusion of duty elements from the wholesale price. en-us Wed, 12 Apr 2017 00:00:00 +0530 Thu, 04 Jan 2018 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341820 The tribunal determined that duty on DTA clearances by EOUs should be calculated as per the proviso to Section 3(1) of the Central Excise Act, considering it as central excise duty. The concept of cum-duty price was found applicable, distinguishing it from customs duty. The tribunal dismissed the department's appeal, emphasizing the transparent clearances by the assessee and the duty paid at a lower rate initially. Various legal precedents and rulings supported the tribunal's decision on duty calculation, transaction value, and exclusion of duty elements from the wholesale price. Case-Laws Central Excise Wed, 12 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341820