https://www.taxtmi.com/caselaws?id=84565 The Tribunal held that additional charges for transport, handling, and local taxes are not includible in the assessable value under Section 4 of the Central Excises and Salt Act, 1944. The appeals by the assessee were allowed, and the appeals by the Revenue were rejected. The Tribunal found no suppression or misstatement, rendering the limitation issue moot. The demand was deemed unjustified, leading to the rejection of the Department's appeals. en-us Mon, 16 Oct 1995 00:00:00 +0530 Fri, 22 Jul 2011 17:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84565 The Tribunal held that additional charges for transport, handling, and local taxes are not includible in the assessable value under Section 4 of the Central Excises and Salt Act, 1944. The appeals by the assessee were allowed, and the appeals by the Revenue were rejected. The Tribunal found no suppression or misstatement, rendering the limitation issue moot. The demand was deemed unjustified, leading to the rejection of the Department's appeals. Case-Laws Central Excise Mon, 16 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84565