2024 (3) TMI 1279

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....hri M Anukathir Surya, Authorised Representative for the Respondent. ORDER The appeal is filed by the appellant against the appellate authority's order wherein the order of the Additional Commissioner's confirming the demand of Central Excise duty of Rs. 34,25,689/- for the period March, 2011 to December 2012 under Section 11(A)(2) and (10) of the Central Excise Act, 1955 was upheld. Interest wa....

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....d that the subsidy given by the Government to the manufacturer is part of the consideration flowing from the buyer to the manufacturer. The departmental officers are bound by the Board's instructions, as per the Hon'ble Supreme Court's decision in the case of Ranadey Micronutrients Vs CCE [1996 (87) ELT 19 (SC)]. 4. The issue is covered in favour of appellant, by the following decisions: * Comm....