https://www.taxtmi.com/caselaws?id=753076 The Tribunal allowed the appeal, setting aside the Commissioner's order for recovery of central excise duty, interest, and penalty. It concluded that the investment subsidy received by the appellant from the Government of Rajasthan should not be included in the transaction value for central excise duty purposes, as it was not directly or indirectly related to the sale of goods. The Tribunal emphasized that the subsidy was used to cover a portion of the sales tax liability and did not constitute additional consideration under section 4(3)(d) of the Excise Act. en-us Wed, 15 May 2024 00:00:00 +0530 Thu, 23 May 2024 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753076 The Tribunal allowed the appeal, setting aside the Commissioner's order for recovery of central excise duty, interest, and penalty. It concluded that the investment subsidy received by the appellant from the Government of Rajasthan should not be included in the transaction value for central excise duty purposes, as it was not directly or indirectly related to the sale of goods. The Tribunal emphasized that the subsidy was used to cover a portion of the sales tax liability and did not constitute additional consideration under section 4(3)(d) of the Excise Act. Case-Laws Central Excise Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753076