2018 (4) TMI 1958

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..... Mishra, DR For the Respondent : Sh. T. Chandramani, Adv.) ORDER PER JUSTICE (DR.) SATISH CHANDRA : The present appeal is filed by the Department against the Order-in-Appeal No. 295/2008/Commr(A)/Raj dated 16.10.2008 passed by the Commissioner (Appeals) Central Excise, Rajkot. 2. The brief facts of the case are that, the assessee Respondents were holding the Central Excise registration for....

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....s not includible in the transaction value as it can only be considered as profit on an activity. Similar view has come up for consideration before the Tribunal in the assessee Respondents' own case [Indian Oil Corporation Ltd. Vs CCE, Ahmedabad, 2013 (291) ELT 449 (T-Ahmd.)], where the majority decision was in favour of the assessee-Respondents. 5. Moreover, during the course of arguments, both s....