https://www.taxtmi.com/caselaws?id=76468 Excess freight collected over actual freight was held not to form part of the assessable value for central excise duty because it represented retained freight profit rather than value of the goods. The demand based on that excess freight was therefore unsustainable. As the principal duty demand failed, the connected levy of interest and penalty also could not survive, and consequential relief followed. en-us Fri, 17 Apr 2009 00:00:00 +0530 Sat, 26 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76468 Excess freight collected over actual freight was held not to form part of the assessable value for central excise duty because it represented retained freight profit rather than value of the goods. The demand based on that excess freight was therefore unsustainable. As the principal duty demand failed, the connected levy of interest and penalty also could not survive, and consequential relief followed. Case-Laws Central Excise Fri, 17 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76468