https://www.taxtmi.com/caselaws?id=361212 The Tribunal allowed the appeal filed by M/s. Ballarpur Industries Ltd., holding that the clearance of paper to cutting centers was not on a sale basis, applying the doctrine of res judicata in revenue matters. The Tribunal rejected the Revenue's arguments on the inclusion of galvanization costs in the assessable value of the product, citing previous judgments and the Apex Court decision in favor of the appellant. The appeal was allowed based on the appellant's own favorable precedent and previous Tribunal decisions. en-us Tue, 08 May 2018 00:00:00 +0530 Fri, 01 Jun 2018 21:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361212 The Tribunal allowed the appeal filed by M/s. Ballarpur Industries Ltd., holding that the clearance of paper to cutting centers was not on a sale basis, applying the doctrine of res judicata in revenue matters. The Tribunal rejected the Revenue's arguments on the inclusion of galvanization costs in the assessable value of the product, citing previous judgments and the Apex Court decision in favor of the appellant. The appeal was allowed based on the appellant's own favorable precedent and previous Tribunal decisions. Case-Laws Central Excise Tue, 08 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361212