https://www.taxtmi.com/caselaws?id=88079 Forwarding charges recovered for transport of goods in the assessee's own vehicles were held not to be includible in the assessable value for central excise duty where the show cause notices did not allege that the vehicles were used for any purpose other than carrying excisable goods. The invoices separately showed the price and forwarding charges, and the lower authorities relied on a doubt that the vehicles might also have been used for other purposes. That basis was outside the notices, which only referred to fuel and maintenance costs. On that footing, the demand could not be sustained. en-us Fri, 12 Dec 1997 00:00:00 +0530 Wed, 14 Sep 2011 18:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88079 Forwarding charges recovered for transport of goods in the assessee's own vehicles were held not to be includible in the assessable value for central excise duty where the show cause notices did not allege that the vehicles were used for any purpose other than carrying excisable goods. The invoices separately showed the price and forwarding charges, and the lower authorities relied on a doubt that the vehicles might also have been used for other purposes. That basis was outside the notices, which only referred to fuel and maintenance costs. On that footing, the demand could not be sustained. Case-Laws Central Excise Fri, 12 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88079