https://www.taxtmi.com/caselaws?id=436798 The Tribunal ruled in favor of the Appellant, finding that the duty paid based on the cum-duty price was appropriate. The Tribunal considered the Explanation to Section 4 and a relevant Circular, determining that the sale price should be inclusive of the duty component when it cannot be separately recovered from customers. The previous Tribunal decision supported this principle, leading to the dismissal of the demand raised by the Department and allowing the Appellant's appeal. en-us Mon, 17 Apr 2023 00:00:00 +0530 Fri, 21 Apr 2023 07:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436798 The Tribunal ruled in favor of the Appellant, finding that the duty paid based on the cum-duty price was appropriate. The Tribunal considered the Explanation to Section 4 and a relevant Circular, determining that the sale price should be inclusive of the duty component when it cannot be separately recovered from customers. The previous Tribunal decision supported this principle, leading to the dismissal of the demand raised by the Department and allowing the Appellant's appeal. Case-Laws Central Excise Mon, 17 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436798