https://www.taxtmi.com/caselaws?id=82259 Erection charges, supervision over erection and commissioning charges, and design and engineering charges incurred for post-removal, site-related activities were held outside assessable value under section 4 because only charges connected with manufacture or marketability up to removal from the factory gate are includible. The deductions were therefore admissible. Penalty under Rule 173Q was also unsustainable because the penalty order contained no supporting finding or recorded justification for penal action. The assessment was reduced by excluding the disputed charges and the penalty was annulled. en-us Mon, 09 Nov 1992 00:00:00 +0530 Sat, 02 Jul 2011 18:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82259 Erection charges, supervision over erection and commissioning charges, and design and engineering charges incurred for post-removal, site-related activities were held outside assessable value under section 4 because only charges connected with manufacture or marketability up to removal from the factory gate are includible. The deductions were therefore admissible. Penalty under Rule 173Q was also unsustainable because the penalty order contained no supporting finding or recorded justification for penal action. The assessment was reduced by excluding the disputed charges and the penalty was annulled. Case-Laws Central Excise Mon, 09 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82259