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M/S Shree Sharma Steel Rolling Mills ... vs Cce, Jaipur-I on 24 May, 2013

b) Sharda Steel Rolling Mills Vs. CCE, Delhi  2008 (228) ELT 312 (Tri-Del) 5.3 He also submitted that by following the procedure under Rule 16C , the appellant has in fact paid more duty to the Pune Commissionerate. Had the permission under Rule 16C not being accorded to the appellant then the appellant would be liable to pay duty under Rule 8, i.e., cost of material plus 10%. However, the appellant has paid much more duty on the said goods as the duty is paid on transaction value resulting in payment of higher duty.
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 5 - Full Document
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