https://www.taxtmi.com/caselaws?id=87288 The Appellate Tribunal CEGAT, New Delhi upheld the decision of the Collector (Appeals) in favor of the Respondent manufacturer in a dispute involving deductions for average freight and transit insurance in excisable products pricing. The Tribunal emphasized that deductions declared by the manufacturer and collected from buyers should be honored unless fraudulent intent is proven. It ruled that the adjudicating authority lacked jurisdiction to alter deduction percentages, stating that actual figures collected by the manufacturer should be deducted to determine the assessable value, leading to the dismissal of the department's appeal. en-us Wed, 17 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 10:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87288 The Appellate Tribunal CEGAT, New Delhi upheld the decision of the Collector (Appeals) in favor of the Respondent manufacturer in a dispute involving deductions for average freight and transit insurance in excisable products pricing. The Tribunal emphasized that deductions declared by the manufacturer and collected from buyers should be honored unless fraudulent intent is proven. It ruled that the adjudicating authority lacked jurisdiction to alter deduction percentages, stating that actual figures collected by the manufacturer should be deducted to determine the assessable value, leading to the dismissal of the department's appeal. Case-Laws Central Excise Wed, 17 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87288