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Documents citing C.C.E. vs Bhaskar Ispat Pvt. Ltd. on 22 March, 2004

Raghavendra Pre-Stress Products (P) ... vs The Commissioner Of Central Excise on 16 March, 2006

In a similar circumstance, the ratio of the judgment rendered in the case of CCE, Raipur v. Bhaskar Ispat Pvt. Ltd. (supra) has been followed by this in the case of BHEL v. CCE, Bangalore-III vide Final Order No. 1567, 1568/2005 dated 30.8.2005. Hence, the inclusion of these two elements in the assessable value is required to be set aside.
Customs, Excise and Gold Tribunal - Bangalore Cites 12 - Cited by 0 - Full Document

J.J. Confectionery (P) Ltd. vs The Commissioner Of Central Excise on 3 November, 2006

6. As regards the issue No. 2, the Commissioner (Appeals) has decided the issue against the assessee. The case laws produced by the learned Advocate and the learned Jt. CDR only support of the case of the assessee. The inspection carried out by the officer deputed by M/s Parry's Confectionery Ltd. is an additional inspection. The Supervisor was also paid by M/s Parry's Confectionery Ltd. Since the supervision is at the option of the buyer and charges are paid by the buyer, the same is not includible in the assessable value. The citation in the case of Bhasker Ispat Pvt Ltd. and Ors. case laws cited supra are clearly applicable to the issue. Therefore we set aside the Commissioner's (Appeals) order for inclusion of the remuneration of the supervisor appointed by M/s Parry's Confectionery Ltd.
Customs, Excise and Gold Tribunal - Bangalore Cites 4 - Cited by 0 - Full Document
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