https://www.taxtmi.com/caselaws?id=366642 The Tribunal allowed the appeals, remanding the case to the Original Authority for a proper quantification of duty considering deductions for Excise Duty, VAT, and CST paid by the parties. The penalties imposed were set aside. The Tribunal agreed with the appellants' interpretation regarding the determination of assessable value under Rule 10A and the application of Section 4(1)(a) of the Central Excise Act, 1944. It was held that the appellants did not manufacture on behalf of a principal, thus Rule 10A did not apply. The Department's objection to challenging calculations at the appellate stage was dismissed. en-us Thu, 06 Sep 2018 00:00:00 +0530 Sat, 08 Sep 2018 08:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366642 The Tribunal allowed the appeals, remanding the case to the Original Authority for a proper quantification of duty considering deductions for Excise Duty, VAT, and CST paid by the parties. The penalties imposed were set aside. The Tribunal agreed with the appellants' interpretation regarding the determination of assessable value under Rule 10A and the application of Section 4(1)(a) of the Central Excise Act, 1944. It was held that the appellants did not manufacture on behalf of a principal, thus Rule 10A did not apply. The Department's objection to challenging calculations at the appellate stage was dismissed. Case-Laws Central Excise Thu, 06 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366642