https://www.taxtmi.com/caselaws?id=436232 The Appellate Tribunal dismissed the revenue's appeal on 5th April 2023, upholding the impugned order related to the interpretation of Administered Pricing Mechanism (APM) for petroleum products, determination of transaction value under Section 4(1)(a) of the Central Excise Act, 1944, and under-valuation of excisable goods due to oil exchange agreements. Despite pending appeals before the Supreme Court, the tribunal emphasized the need for timely proceedings due to the age of the appeal and absence of stays on the revenue's appeals. en-us Wed, 05 Apr 2023 00:00:00 +0530 Sat, 08 Apr 2023 08:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436232 The Appellate Tribunal dismissed the revenue's appeal on 5th April 2023, upholding the impugned order related to the interpretation of Administered Pricing Mechanism (APM) for petroleum products, determination of transaction value under Section 4(1)(a) of the Central Excise Act, 1944, and under-valuation of excisable goods due to oil exchange agreements. Despite pending appeals before the Supreme Court, the tribunal emphasized the need for timely proceedings due to the age of the appeal and absence of stays on the revenue's appeals. Case-Laws Central Excise Wed, 05 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436232