Supreme Court Dismisses Revenue's Appeal in Central Excise Matter Due to Administrative Charges Classification. Administrative charges under the Uttar Pradesh Sheera Niyantran Adhiniyam, 1964 were held to be in the nature of a tax and excluded from the assessable value under Section 4(4)(d)(ii) of the Central Excise Act, 1944....
The case involved an appeal by the Commissioner of Central Excise against the decision of the Central Excise & Gold (Control) Appellate Tribunal regarding the inclusion of administrative charges in th...
