https://www.taxtmi.com/caselaws?id=342710 The Tribunal ruled in favor of the appellant, holding that the compensation received for non-lifting of goods did not constitute additional consideration for excise duty calculation. By examining the investment agreement and relevant precedents, the Tribunal concluded that the compensation was not part of the transaction value. This decision aligned with past rulings and clarified the treatment of such payments in excise duty assessments, ultimately setting aside the Commissioner's orders and allowing one appeal while dismissing another. en-us Tue, 24 Jan 2017 00:00:00 +0530 Fri, 21 May 2021 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342710 The Tribunal ruled in favor of the appellant, holding that the compensation received for non-lifting of goods did not constitute additional consideration for excise duty calculation. By examining the investment agreement and relevant precedents, the Tribunal concluded that the compensation was not part of the transaction value. This decision aligned with past rulings and clarified the treatment of such payments in excise duty assessments, ultimately setting aside the Commissioner's orders and allowing one appeal while dismissing another. Case-Laws Central Excise Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342710