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After a Supreme Court remand ordering sequential valuation, the Principal Commissioner accepted the declared prices of identical and similar decorative lights from unrelated suppliers in Spain and China yet re-valued the UK consignments by the deductive method. The Tribunal found no attempt to show that the related-party link had affected the price, and set
Scrap sales and logistics charges are not services, but cancellation fees, insurance commission and mobile-van reimbursements are, the Allahabad bench held, cutting the taxable base from Rs 52 lakh to Rs 12 lakh. It then threw out the Rs 13,00,287 CENVAT demand as built on a half comparison and held that an interpretational dispute could not carry the extend
Dr Ajaya Krishna Vishvesha and Satendra Vikram Singh sustained a ₹63.69 lakh excise demand on sewage and drainage pumps but set aside the penalty, the department having itself pushed the assessee onto the concessional rate.
Dr Rachna Gupta and Hemambika R. Priya set aside a demand of ₹1.06 crore, holding that IGCR obligations are procedural where substantive entitlement to the exemption is not in doubt.
