Appellate tribunal overturns duty demand and penalty for including expenses in assessable value. Ex-factory price basis upheld.

The Mumbai appellate tribunal allowed the appeal, overturning the duty demand and penalty imposed on the appellants for including expenses by consignment agents in the assessable value of excisable goods. The tribunal held that the ex-factory price should be the basis of value, even for goods sold from depots, in line with the Supreme Court's decision. The tribunal set aside the order and ruled in favor of the appellants.

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The appellate tribunal in Mumbai allowed the appeal against duty demand and penalty imposed on the appellants for including expenses incurred by consignment agents in the assessable value of excisable goods. The tribunal disagreed with the Commissioner's conclusion, citing the Supreme Court's decision that the ex-factory price should be considered as the basis of value when ascertainable, even for goods sold from depots. The tribunal set aside the order and allowed the appeal.

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