https://www.taxtmi.com/caselaws?id=84766 Distribution charges, difference between net sale value and selling expenses were treated as includible in the assessable value for central excise, applying the valuation principle that deductions are confined to freight, transit insurance, loading and unloading beyond the factory gate, and local taxes. The inclusion of the disputed heads in assessable value was upheld. The penalty was nevertheless set aside because the assessee was a sick industry and the surrounding rehabilitation circumstances and disputed deductions were taken into account, resulting in partial relief. en-us Sun, 07 Jan 1996 00:00:00 +0530 Mon, 25 Jul 2011 15:35:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84766 Distribution charges, difference between net sale value and selling expenses were treated as includible in the assessable value for central excise, applying the valuation principle that deductions are confined to freight, transit insurance, loading and unloading beyond the factory gate, and local taxes. The inclusion of the disputed heads in assessable value was upheld. The penalty was nevertheless set aside because the assessee was a sick industry and the surrounding rehabilitation circumstances and disputed deductions were taken into account, resulting in partial relief. Case-Laws Central Excise Sun, 07 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84766