https://www.taxtmi.com/caselaws?id=80062 The Tribunal upheld the inclusion of duty collected but not paid to the Revenue in the assessable value under Notification No. 71/78-C.E., citing Section 4 of the Central Excises and Salt Act, 1944. The appellant's exemption claim was refuted, emphasizing the retrospective effect of the Explanation in Section 4(4)(d) and the necessity to consider the effective duty payable. The Tribunal dismissed the appeal, affirming that the duty collected from customers must be added to the assessable value, in line with relevant legal provisions and precedents. en-us Mon, 14 Aug 1989 00:00:00 +0530 Tue, 14 Jun 2011 13:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80062 The Tribunal upheld the inclusion of duty collected but not paid to the Revenue in the assessable value under Notification No. 71/78-C.E., citing Section 4 of the Central Excises and Salt Act, 1944. The appellant's exemption claim was refuted, emphasizing the retrospective effect of the Explanation in Section 4(4)(d) and the necessity to consider the effective duty payable. The Tribunal dismissed the appeal, affirming that the duty collected from customers must be added to the assessable value, in line with relevant legal provisions and precedents. Case-Laws Central Excise Mon, 14 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80062