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of <h1>Tribunal rules in favor of appellant, setting aside duty demand and penalty order. Charges not part of assessable value.</h1> <h3>ESCORTS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NEW DELHI</h3> ESCORTS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NEW DELHI - 2003 (157) E.L.T. 311 (Tri. - Del.) The appeal challenged an order upholding a duty demand and penalty. The issue was whether certain charges should be included in the assessable value. Tribunal ruled in favor of the appellant, setting aside the order. The appeal was allowed.
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