Case Law Details
Case Name : Satya Megha Ispat Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata)
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All CESTAT CESTAT Kolkata
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Satya Megha Ispat Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata)
Transportation charges up to buyer’s premise, if included in agreed price, count towards assessable value
The CESTAT, Kolkata, in M/s Satya Megha Ispat Pvt. Ltd. v. Commissioner of Central Excise [Excise Appeal No. 71484 of 2013 dated August 04, 2023] set aside the refund rejection order and held that in case where the sale took place at the buyer’s premises after accepting the goods post inspection, the price charged by the assessee till the place of sale including freight, etc.
Facts:
M/s. Satya Megh...
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