https://www.taxtmi.com/caselaws?id=412152 The Tribunal overturned the impugned orders in favor of the appellant, a pressure cooker manufacturer, in a dispute concerning duty assessment on pressure cooker parts under the Central Excise Act, 1944. The appellant's claim of 41.41% abatement on parts cleared to sister units was upheld, rejecting the Revenue's argument for duty payment on invoice value without deductions. The Tribunal ruled that parts cleared to sister units should be assessed at the same value as those in the open market, leading to the setting aside of the impugned orders and granting relief to the appellant. en-us Fri, 27 Aug 2021 00:00:00 +0530 Sat, 11 Sep 2021 09:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412152 The Tribunal overturned the impugned orders in favor of the appellant, a pressure cooker manufacturer, in a dispute concerning duty assessment on pressure cooker parts under the Central Excise Act, 1944. The appellant's claim of 41.41% abatement on parts cleared to sister units was upheld, rejecting the Revenue's argument for duty payment on invoice value without deductions. The Tribunal ruled that parts cleared to sister units should be assessed at the same value as those in the open market, leading to the setting aside of the impugned orders and granting relief to the appellant. Case-Laws Central Excise Fri, 27 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412152