https://www.taxtmi.com/caselaws?id=88101 The Tribunal held that the excess insurance premium retained by the appellant should not be included in the assessable value of motor scooters and auto-rickshaws. It was determined that excise duty is imposed on the manufacturer, not on profits from transportation, aligning with the Supreme Court precedent. The appeal was allowed, overturning the order that included the surplus amount in the assessable value, emphasizing the application of legal principles in excise matters. en-us Tue, 23 Dec 1997 00:00:00 +0530 Thu, 15 Sep 2011 10:53:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88101 The Tribunal held that the excess insurance premium retained by the appellant should not be included in the assessable value of motor scooters and auto-rickshaws. It was determined that excise duty is imposed on the manufacturer, not on profits from transportation, aligning with the Supreme Court precedent. The appeal was allowed, overturning the order that included the surplus amount in the assessable value, emphasizing the application of legal principles in excise matters. Case-Laws Central Excise Tue, 23 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88101