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2 results for “disallowance”+ Section 43(6)clear

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Section 44Section 11A3

M/S. PUROLATOR INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI-III

Appeal is disposed of accordingly

C.A. No.-001959-001959 - 2006Supreme Court25 Aug 2015
Section 11ASection 11A(1)Section 38ASection 4

43,046/- towards duty involved on replaced goods cleared between March 1997 to March 2001. (b) Rs. 14,27,483/- towards duty computed for the period of March 1997 to March, 2001 on volume discount. (c) Rs, 11,96,601/- towards duty computed for the period of March 97 to March, 2001 on Sales Tax deduction

COMMISSIONER OF CENTRAL EXCISE, MYSORE vs. M/S. TVS MOTORS COMPANY LTD

C.A. No.-005155-005156 - 2007Supreme Court15 Dec 2015
Section 4
Section 4(3)(d)

6 of the Valuation Rules on the same grounds as indicated in respect of Advertisement and Publicity charges. That is, in such cases the after sales service charges and PDI charges will be included in the assessable value. Civil Appeal Nos. 5155-5156 of 2007 & Ors. Page 17 of 27 Page 18 JUDGMENT 15. The aforesaid clarification, if that