2015 (5) TMI 448

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....Kumar, Adv., Ms. Sushma Manchanda, Adv. and Mr. B. Krishna Prasad, Adv. For the Respondents : Ms. Meenakshi Arora, Sr. Adv., Mr. Rahul Narayan, Adv., Mr. Mohit Singh, Adv. Ms. Vandana Gogna, Adv. and Ms. Mahima Sareen, Adv. ORDER The respondent assessee is engaged in the manufacture of Ball and Taper-Rollers Bearings falling under Chapter Heading no.84.82 of the Schedule to the Central Excise ....

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....ed after the amendment in Section 4 w.e.f . 1.7.2000 and in arriving 'transaction value' said sales tax benefit which was retained by the assessee, would be included while fixing the 'transaction value'. Counsel for both the parties would not dispute that the matter is covered by the aforesaid judgment. In these appeals the period involved is from Ist April 1998 to 31st March, 200....