https://www.taxtmi.com/caselaws?id=369807 The Tribunal set aside the impugned order and allowed the appeal, following the Supreme Court's decision in Hitkari Fibres Ltd. It emphasized that unless malafides are alleged, additional amounts received subsequently should not be added for determining transaction value. As there were no allegations of malafides against the appellant, the Tribunal ruled in favor of the appellant, rejecting the Revenue's contention that the escalation amounts should be added to the turnover of the respective years when goods were cleared, affecting SSI exemption eligibility and duty payment. en-us Fri, 05 Oct 2018 00:00:00 +0530 Sat, 03 Nov 2018 13:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369807 The Tribunal set aside the impugned order and allowed the appeal, following the Supreme Court's decision in Hitkari Fibres Ltd. It emphasized that unless malafides are alleged, additional amounts received subsequently should not be added for determining transaction value. As there were no allegations of malafides against the appellant, the Tribunal ruled in favor of the appellant, rejecting the Revenue's contention that the escalation amounts should be added to the turnover of the respective years when goods were cleared, affecting SSI exemption eligibility and duty payment. Case-Laws Central Excise Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369807