https://www.taxtmi.com/caselaws?id=378555 The Tribunal held that the "Trade Margin" paid by the Appellant to Oil Marketing Companies should not be included in the assessable value for central excise duty. The transaction was at arm's length, and the "Trade Margin" was deemed a genuine pre-estimate of costs, not an additional consideration. The nature of the transaction was considered a sale, not a service, with no intent to evade duty. As a result, the demand to include the "Trade Margin" was rejected, and the appeal was allowed in favor of the Appellant. en-us Tue, 16 Apr 2019 00:00:00 +0530 Thu, 18 Apr 2019 08:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378555 The Tribunal held that the "Trade Margin" paid by the Appellant to Oil Marketing Companies should not be included in the assessable value for central excise duty. The transaction was at arm's length, and the "Trade Margin" was deemed a genuine pre-estimate of costs, not an additional consideration. The nature of the transaction was considered a sale, not a service, with no intent to evade duty. As a result, the demand to include the "Trade Margin" was rejected, and the appeal was allowed in favor of the Appellant. Case-Laws Central Excise Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378555