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<h1>Appellant overturns order for non-inclusion of handling charges in Central Excise Act</h1> Appellant successfully appealed against an order confirming a demand under the Central Excise Act for non-inclusion of handling charges in the assessable ... Adjudication - Show cause notice Appellant Spectrum Paints Pvt. Ltd. appealed against order confirming demand of Rs. 1,84,915 under Central Excise Act, 1944 for non-inclusion of handling charges in assessable value. Appellant argued that charges were for freight, cartage, etc., not additional consideration. Tribunal found no mention of sale from Delhi godown in show cause notice. Orders set aside, appeal allowed.
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