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Case Law Details

Case Name : Toyota Kirloskar Motor Private Limited Vs Commissioner of Central Tax (CESTAT Bangalore)
Appeal Number : Central Excise Appeal No. 20667 of 2018
Date of Judgement/Order : 26/07/2024
Related Assessment Year :
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Toyota Kirloskar Motor Private Limited Vs Commissioner of Central Tax (CESTAT Bangalore)

CESTAT Bangalore held that cross-model utilisation of discount resulting into undervaluation are inadmissible under section 4 of the Central Excise Act, 1944.

Facts- The appellants are engaged in the manufacture of Multi Util

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