2012 (7) TMI 416

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....sent for the appellant : Shri Nagesh Pathak, A.R.   Per Justice Ajit Bharihoke (Oral):   Learned Shri N. Pathak, A.R. for Revenue has assailed the impugned order of Commissioner (Appeals) on the ground that the Commissioner (Appeals) has failed to appreciate that admittedly the respondent during the year 208-2009 had received Rs.27,79,146/- from his customer for which he could not ....

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.... called the Central Value Added Tax (CENVAT) on all excisable goods excluding goods produced or manufactured in special economic zones) which are produced or manufactured in India as, and at the rates, set forth in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986);   (b) a special duty of excise, in addition to the duty of excise specified in clause (a) above, on excisa....

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.... time and place of the removal, the assessee and the buyer of the goods are not related and the price is the sole consideration for the sale, be the transaction value;   (b) in any other case, including the case where the goods are not sold, be the value determined in such manner as may be prescribed.   On conjoint reading of the aforesaid provisions, it is obvious that excise duty....