2017 (10) TMI 1223

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....The miscellaneous application for change in the cause title of the appeal inasmuch as the appellant, who was earlier known as M/s Met Trade India ltd., is now,  Metenere Ltd., w.e.f. 21.11.2013. In support of this certificate from the registrar of the company stands placed on record. In view of the fact of change in the company's name, we allow the miscellaneous applications and replace ....

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....n this element also. As per Revenue,  in terms of provisions of law as laid down by Section 4 of the Act, 1944 and Rule 5 of Central Excise Valuation (Determination of Price of excisable goods) 2002, the appellants claimed excess refund under Notification No. 56/2002-CE Dated 14/11/2002, as amended, by including the freight element in the assessable value. During the adjudication proceedings,....