https://www.taxtmi.com/caselaws?id=82649 The Tribunal rejected all three appeals as the appellants failed to provide documentary evidence to substantiate their claims for deductions related to expenses for breakages, repairs, service charges, rental charges for bottles and crates, bank interest, administrative expenses, and free supply of bottles as a trade discount. The Tribunal emphasized the necessity of evidence and formal agreements to support deductions, citing previous decisions and holding that expenses contributing to the value of goods up to the date of sale are includible in the assessable value. en-us Mon, 26 Jul 1993 00:00:00 +0530 Wed, 06 Jul 2011 15:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82649 The Tribunal rejected all three appeals as the appellants failed to provide documentary evidence to substantiate their claims for deductions related to expenses for breakages, repairs, service charges, rental charges for bottles and crates, bank interest, administrative expenses, and free supply of bottles as a trade discount. The Tribunal emphasized the necessity of evidence and formal agreements to support deductions, citing previous decisions and holding that expenses contributing to the value of goods up to the date of sale are includible in the assessable value. Case-Laws Central Excise Mon, 26 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82649