2016 (6) TMI 664

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....>Central Excise<br>MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) For the Petitioner : Shri. P. V. Sadavarte, Advocate For the Respondent : Shri. R.K. Maji, Asstt. Commissioner(A.R.) ORDER PER : RAMESH NAIR This appeal and Misc. application is directed against Order-in- Appeal No. SVS/320/NGP-II/2006 dtd. 10/10/2006 passed by the Commissioner (Appeals), Customs ....

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....Counsel appearing on behalf of the appellant submits that this 3% service charge is nothing but a commission and the same was passed on to M/s. MSSIDC. Though the commercial bill was raised with additional 3% service charges as compared to the value shown in the excise invoices but M/s. MSSIDC while releasing the payment deducted this 3% service charge as their commission. Therefore the said 3% se....

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....ce charge billed to M/s. MSSIDC was deducted from the payment. It is also not known what was the terms as regard 3% service charge in the contract with M/s. MSSIDC. It is undisputed that the 3% service charge is billed by the appellant to M/s. MSSIDC therefore on this basis there is no doubt that the amount which was billed to the buyer of the goods is part and parcel of the assessable value. 6....