https://www.taxtmi.com/caselaws?id=90692 The Tribunal ruled in favor of the appellant, holding that crate hire charges, loading and unloading charges, and sales promotion charges should not be included in the assessable value of beverages for excise duty calculation. The Tribunal found insufficient evidence to support the inclusion of these charges, citing Supreme Court precedents and emphasizing the distinction between expenses incurred by the assessee and those by the dealer. As a result, the appeal was allowed, and the previous order quantifying excise duty and ordering confiscation of goods was set aside. en-us Mon, 21 Dec 1998 00:00:00 +0530 Mon, 10 Oct 2011 18:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90692 The Tribunal ruled in favor of the appellant, holding that crate hire charges, loading and unloading charges, and sales promotion charges should not be included in the assessable value of beverages for excise duty calculation. The Tribunal found insufficient evidence to support the inclusion of these charges, citing Supreme Court precedents and emphasizing the distinction between expenses incurred by the assessee and those by the dealer. As a result, the appeal was allowed, and the previous order quantifying excise duty and ordering confiscation of goods was set aside. Case-Laws Central Excise Mon, 21 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90692