https://www.taxtmi.com/highlights?id=59512 Valuation - disallowance of deduction from assessable value - deduction on interest on receivables and collection charges on the delay in payment for each invoice - In the remand proceedings, the Assistant Commissioner and the Commissioner (Appeals) were not required to examine whether the amount on ‘interest on receivables’ and ‘bank charges’ is inbuilt in the price, but yet they not only proceeded to examine it but recorded a finding against the appellant. - Further, when the earlier decision of tribunal on the same issue has attained finally, the contrary order cannot sustained - AT en-us Fri, 03 Sep 2021 12:32:48 +0530 Fri, 03 Sep 2021 12:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59512 Valuation - disallowance of deduction from assessable value - deduction on interest on receivables and collection charges on the delay in payment for each invoice - In the remand proceedings, the Assistant Commissioner and the Commissioner (Appeals) were not required to examine whether the amount on ‘interest on receivables’ and ‘bank charges’ is inbuilt in the price, but yet they not only proceeded to examine it but recorded a finding against the appellant. - Further, when the earlier decision of tribunal on the same issue has attained finally, the contrary order cannot sustained - AT Highlights Central Excise Fri, 03 Sep 2021 12:32:48 +0530 https://www.taxtmi.com/highlights?id=59512