https://www.taxtmi.com/caselaws?id=385298 The Tribunal set aside the impugned order-in-appeal, ruling in favor of the appellant, a cement manufacturer, in a case involving the exclusion of sales tax collected from buyers in the assessable value for central excise duty purposes. The Tribunal emphasized that VAT amounts paid using specific challans need not be included in the assessable value, citing previous decisions and interpretations of Section 4 of the Central Excise Act, 1944. As a result, the appellant's appeal was allowed, and the demand for excise duty, interest, and penal provisions was deemed unjustified. en-us Mon, 05 Aug 2019 00:00:00 +0530 Tue, 03 Sep 2019 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385298 The Tribunal set aside the impugned order-in-appeal, ruling in favor of the appellant, a cement manufacturer, in a case involving the exclusion of sales tax collected from buyers in the assessable value for central excise duty purposes. The Tribunal emphasized that VAT amounts paid using specific challans need not be included in the assessable value, citing previous decisions and interpretations of Section 4 of the Central Excise Act, 1944. As a result, the appellant's appeal was allowed, and the demand for excise duty, interest, and penal provisions was deemed unjustified. Case-Laws Central Excise Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385298