2019 (8) TMI 1101

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....pipes' to the extent of charges paid for outsourced inspection by agencies on the insistence of some customers. The dispute, during the period from February 2008 to October 2008, revolves around recovery of Rs. 1,35,718/-, along with interest at appropriate rate, and penalties under rule 25 of Central Excise Rules, 2002. 2. Learned Counsel for appellant contends that the three decisions relied upon by the first appellate authority, viz., Hindustan Gas & Industries Ltd v. Commissioner of Central Excise & Customs, Baroda [2001 (133) ELT 481 (Tri.-Mumbai)], Bagwe Alloys Pvt Ltd v. Commissioner of Central Excise & Customs, Navi Mumbai [2006 (195) ELT 194 (Tri.-Mumbai)] and Commissioner of Central Excise, Tamil Nadu v. Southern Structurals Lt....

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....ome of the decisions cited by either side pertains to the rules for valuation of excisable goods that was in force prior to 2000. The paradigm of 'transaction value' for assessment implies that the 'normality' mandating inclusion of testing and such other payments to third party is not to be adopted for a subsequent or parallel clearance and that every removal has to be singularly adjudged for conformity with the provisions for valuation. Reliance placed by Learned Counsel on the reasoning by which the Tribunal arrived at the conclusion in re Hindustan Gas and Industries Ltd v. Commissioner of Central Excise & Customs, Baroda [2001 (133) ELT 481 (Tri.-Mumbai)] does not clear the air as the present dispute arises from substituted valuation p....

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.... the items which are excluded therefrom, with the prefix as "but does not include". Exclusions being defined no presumption for further exclusions is permissible since measure of levy is revenue yield base. There appears no ambiguity to say that the amendment made w.e.f. 1-7-2002 has to cover all factors/elements integrally connected with sale of excisable goods to contribute for determination of assessable value thereof. 19. If one peruses the definition clause of the expression "transaction value", it refers to "any amount that buyer is liable to pay". Only restriction that has been imposed is that such payment should be "by reason of or in connection with the sale" on such goods. Thus reason of sale and inter connection thereto ....