SC upheld Tribunal's order to exclude commission for levying excise on manufacturing CNG

GST/Excise & Customs: Where assessee was engaged in manufacture of Compressed Natural Gas (CNG) and it sold CNG to Oil Marketing Companies (OMCs) for resale to ultimate buyers and allowed certain discount to them from retail sales price, which was termed as commission/trade margin, etc. in agreements, and Tribunal held that assessee was liable to pay duty only on net sales price charged to OMCs, SC dismissed appeal filed against order of Tribunal

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