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

Appeal is disposed of accordingly

6 Page 7 JUDGMENT ''transaction value" means the price actually paid or payable for the goods, when sold, and includes in addition to amount charged as priced, any amount that they buyer is liable to pay to, or on behalf of, the assessee, by reason of, or in connection with the sale, whether payable at the time of sale

M/S. B.P.L. LTD. vs. COMMNR. OF CENTRAL EXCISE, CALICUT

Section 11AC as well as further penalty of Rs.1 lakh. 6) Thereafter, the appellant filed an appeal before the CEGAT, Madras (now Chennai) against the order of the Commissioner Civil Appeal Nos. 5523 & 6037 of 2004 Page 4 of 19 Page 5 JUDGMENT mainly impressing upon the CEGAT that the Commissioner in the impugned order had relied upon extraneous grounds

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

disallowed inclusion of PDI charges and free ASS charges in the assessable value by relying on the Custom Excise and Service Tax Appellate Tribunal (CESTAT) decision in the case of Maruti Udyog Limited v. CCE, Delhi-III1 and remanded the case to the Adjudicating Authority to re-examine the disputed issues in the light of settled legal positions and finalise

HERO CYCLES (P) LTD. vs. COMMISSIONER OF INCOME TAX (CENTRAL)

Appeal is allowed, thereby setting aside the order of the

disallowed the aforesaid claim to the extent of Rs.16,39,010/-. The assessee carried the matter in appeal before the Commissioner of Income Tax (Appeals). The CIT (Appeals) set aside the order of the Assessing Officer holding that the interest paid by the assessee of which deduction was C.A. No. 514/2008 2 Page 3 JUDGMENT claimed, on the facts

M/S MERIDIAN INDUSTRIES LTD. vs. COMMR.OF CENTRAL EXCISE

Section 35B of the Act. The Commissioner of Central Excise preferred the appeal as directed by the Central Board of Excise & Customs against his own Order-in-Original No.32/2002-Commr. dated 21.06.2002 before the Tribunal. 5. The Tribunal allowed the appeal preferred by the Commissioner of Central Excise vide its decision dated 17.07.2007. Perusal of the decision indicates following thought process