https://www.taxtmi.com/caselaws?id=87216 The Tribunal allowed the appeal of the appellants regarding the disallowance of average freight deduction by the Assistant Commissioner. The Tribunal held that the subsidy received by the manufacturers on transportation costs should not reduce the actual cost of transportation claimed, as it is an incentive for manufacturers in the North-East Region. The Tribunal distinguished the case from previous judgments cited by the Department, emphasizing that the subsidy did not warrant a reduction in transportation costs. Consequently, the appellants were granted relief in their appeal. en-us Wed, 23 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 15:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87216 The Tribunal allowed the appeal of the appellants regarding the disallowance of average freight deduction by the Assistant Commissioner. The Tribunal held that the subsidy received by the manufacturers on transportation costs should not reduce the actual cost of transportation claimed, as it is an incentive for manufacturers in the North-East Region. The Tribunal distinguished the case from previous judgments cited by the Department, emphasizing that the subsidy did not warrant a reduction in transportation costs. Consequently, the appellants were granted relief in their appeal. Case-Laws Central Excise Wed, 23 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87216