https://www.taxtmi.com/caselaws?id=358100 The Tribunal upheld the order passed by the Commissioner(Appeals) in favor of the assessee, dismissing the Revenue's appeal. The dispute centered on the determination of assessable value for clearances through Company Owned Company Operated (COCO) outlets and the inclusion of dealer's margin for Central Excise duty payment. The Tribunal agreed with the Commissioner's reasoning that the dealer's margin, not forming part of the selling price to the dealer, was not subject to excise duty. The decision emphasized the correct application of Central Excise Valuation Rules and the inclusion of dealer's margin in the assessable value for COCO outlets. en-us Thu, 14 Dec 2017 00:00:00 +0530 Fri, 06 Apr 2018 07:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358100 The Tribunal upheld the order passed by the Commissioner(Appeals) in favor of the assessee, dismissing the Revenue's appeal. The dispute centered on the determination of assessable value for clearances through Company Owned Company Operated (COCO) outlets and the inclusion of dealer's margin for Central Excise duty payment. The Tribunal agreed with the Commissioner's reasoning that the dealer's margin, not forming part of the selling price to the dealer, was not subject to excise duty. The decision emphasized the correct application of Central Excise Valuation Rules and the inclusion of dealer's margin in the assessable value for COCO outlets. Case-Laws Central Excise Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358100