https://www.taxtmi.com/caselaws?id=76796 The Tribunal held that the excess Road Delivery Charges (RDC) collected are includible in the assessable value. The Commissioner (Appeals) did not exceed the allegations in the show cause notice, and the Tribunal was not bound by previous decisions lacking clear applicability. The excess RDC collected was deemed additional consideration under the transaction value concept, requiring duty payment. Each transaction must be separately assessed, with no adjustment between excess and short collections. The demand was to be recalculated, treating the excess RDC as turn-duty-price, emphasizing the need for accurate transaction value determination. en-us Fri, 20 Nov 2009 00:00:00 +0530 Mon, 22 Jul 2013 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76796 The Tribunal held that the excess Road Delivery Charges (RDC) collected are includible in the assessable value. The Commissioner (Appeals) did not exceed the allegations in the show cause notice, and the Tribunal was not bound by previous decisions lacking clear applicability. The excess RDC collected was deemed additional consideration under the transaction value concept, requiring duty payment. Each transaction must be separately assessed, with no adjustment between excess and short collections. The demand was to be recalculated, treating the excess RDC as turn-duty-price, emphasizing the need for accurate transaction value determination. Case-Laws Central Excise Fri, 20 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76796