https://www.taxtmi.com/caselaws?id=73883 The Tribunal set aside the inclusion of rental charges in the assessable value for Central Excise duty calculation but remanded the matter for a detailed re-calculation of transportation charges for the return journey of bottles. The Tribunal emphasized the importance of genuine evidence and directed the Assistant Collector to verify the authenticity of the evidence provided by the company and consider actual payments made in determining the assessable value. Both appeals were disposed of with these directions. en-us Tue, 19 Jul 1988 00:00:00 +0530 Sat, 04 Jun 2011 11:41:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73883 The Tribunal set aside the inclusion of rental charges in the assessable value for Central Excise duty calculation but remanded the matter for a detailed re-calculation of transportation charges for the return journey of bottles. The Tribunal emphasized the importance of genuine evidence and directed the Assistant Collector to verify the authenticity of the evidence provided by the company and consider actual payments made in determining the assessable value. Both appeals were disposed of with these directions. Case-Laws Central Excise Tue, 19 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73883