2004 (9) TMI 260

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....Agrawal, Member (T)]. - Revenue has filed this appeal against Order-in-Appeal No. 559/2003 dated 10-12-2003 by which the Commissioner (Appeals) has held that Textile Committee CESS collected by M/s. Shruti Synthetics Ltd. and not paid on the Govt. account is includible in the assessable value under Section 4 of the Central Excise Act. 2. When the matter was called, no one was present on behalf ....

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....n (Determination of Price of Excisable Goods) Rules, 2000. 3. Prior to 1-7-2000, Section 4(4)(d)(ii) of the Central Excise Act provided that value in relation to any excisable goods does not include the amount of duty of excise, sales tax and other tax, if any, payable on excisable goods. After 1-7-2000, Section 4 of the Central Excise Act was substituted which provides for levy of duty on tran....