2018 (5) TMI 1108

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.... Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Prasad Paranjape (Advocate) for Appellant Shri Sandeep Kumar Singh (Dy. Commr.) AR And Shri Pawan Kumar Singh (Supdt.) AR for Respondents Per: Anil G. Shakkarwar The above stated three appeals are arising out of three different impugned orders. However, the issue is same and the appellants are also same an....

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....ir appeals were decided through impugned Order-in-Appeal dated 16/12/2015 and 20/06/2017. The contention of the appellants before the Original Authority and first Appellate Authority was that the amount that was shown in the books of account as expenditure was not additional consideration which did not require to be added to arrive at value for payment of Central Excise duty. The contention of the....

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....sideration. It is very clear that for manufacture of goods and transportation of goods to the depot various expenditure are to be incurred by the manufacturer on purchase of raw material and transportation of goods to depot on electricity charges and labour etc. It is very simple concept of transaction value that the expenditure incurred by the manufacturer is not the additional consideration and ....