https://www.taxtmi.com/caselaws?id=284310 The Tribunal ruled in favor of the appellant, a manufacturer facing duty demand due to alleged undervaluation of goods manufactured on job work basis. The appellant, who had no control over the supplier's price declarations, argued it followed proper procedure in determining sale value. The Tribunal held that the appellant appropriately discharged duty liability and that Central Excise Valuation Rules did not apply to job workers. It emphasized assessable value determination under the Central Excise Act, stating post-manufacturing profit of the main manufacturer should not be included. The Tribunal set aside duty demands, noting that challenging the supplier's assessment for duty determination was impermissible. en-us Fri, 18 Jan 2019 00:00:00 +0530 Fri, 28 Feb 2020 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284310 The Tribunal ruled in favor of the appellant, a manufacturer facing duty demand due to alleged undervaluation of goods manufactured on job work basis. The appellant, who had no control over the supplier's price declarations, argued it followed proper procedure in determining sale value. The Tribunal held that the appellant appropriately discharged duty liability and that Central Excise Valuation Rules did not apply to job workers. It emphasized assessable value determination under the Central Excise Act, stating post-manufacturing profit of the main manufacturer should not be included. The Tribunal set aside duty demands, noting that challenging the supplier's assessment for duty determination was impermissible. Case-Laws Central Excise Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284310