https://www.taxtmi.com/caselaws?id=86706 The Tribunal allowed the appeal in the case involving motorcycle manufacturing, setting aside the initial order and remanding the case for a fresh decision on assessable value and penalty. The appellant's argument regarding exclusion of equalized freight charges from the assessable value under the Central Excise Act was considered, emphasizing the need for detailed calculation data to determine actual expenses accurately. The Tribunal stressed the importance of reassessing actual expenses, addressing penalty imposition based on revised findings, and providing the appellant with an opportunity to challenge the correctness of figures. en-us Mon, 09 Jun 1997 00:00:00 +0530 Fri, 26 Aug 2011 16:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86706 The Tribunal allowed the appeal in the case involving motorcycle manufacturing, setting aside the initial order and remanding the case for a fresh decision on assessable value and penalty. The appellant's argument regarding exclusion of equalized freight charges from the assessable value under the Central Excise Act was considered, emphasizing the need for detailed calculation data to determine actual expenses accurately. The Tribunal stressed the importance of reassessing actual expenses, addressing penalty imposition based on revised findings, and providing the appellant with an opportunity to challenge the correctness of figures. Case-Laws Central Excise Mon, 09 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86706