https://www.taxtmi.com/caselaws?id=353968 The Tribunal upheld the decision to include the 'other income' amounts in the assessable value for Central Excise duty. The appellant's appeal was dismissed as the Tribunal found no grounds to interfere with the impugned order, emphasizing that unless sales tax is actually paid to the department, no benefit can be given under the concept of transaction value for excise duty calculation. The decision was based on the definition of transaction value and relevant legal precedents, leading to the dismissal of the appeal. en-us Tue, 05 Dec 2017 00:00:00 +0530 Tue, 16 Jan 2018 09:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353968 The Tribunal upheld the decision to include the 'other income' amounts in the assessable value for Central Excise duty. The appellant's appeal was dismissed as the Tribunal found no grounds to interfere with the impugned order, emphasizing that unless sales tax is actually paid to the department, no benefit can be given under the concept of transaction value for excise duty calculation. The decision was based on the definition of transaction value and relevant legal precedents, leading to the dismissal of the appeal. Case-Laws Central Excise Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353968