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of <h1>CESTAT overturns penalty for Rule 173Q breach, excludes charges from product value.</h1> <h3>BHOR INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., MUMBAI-IV</h3> BHOR INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., MUMBAI-IV - 2007 (208) E.L.T. 354 (Tri. - Mumbai) The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, setting aside the penalty of Rs. 25,000 imposed for contravention of Rule 173Q of the Central Excise Rules. The tribunal found that there was no contravention as the transportation and processing charges were not included in the value of the final product, and the factory gate price of the goods was consistent. The penalty was therefore overturned, and the appeal was allowed.
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