https://www.taxtmi.com/caselaws?id=94803 The Tribunal found errors in including charges like installation, technical, software, maintenance, and bought-out items in the assessable value of goods manufactured by the appellant. Citing legal precedents, the Tribunal concluded that these charges should not be factored into duty liability calculations. The decision to set aside the Commissioner's order was based on inconsistencies with legal standards and precedents. The Tribunal also criticized the imposition of penalties on the proprietor, deeming it unjustified. The appeal was allowed, and the impugned order was invalidated, providing consequential relief to rectify the errors in the original decision. en-us Tue, 26 Oct 1999 00:00:00 +0530 Sat, 03 Dec 2011 18:30:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94803 The Tribunal found errors in including charges like installation, technical, software, maintenance, and bought-out items in the assessable value of goods manufactured by the appellant. Citing legal precedents, the Tribunal concluded that these charges should not be factored into duty liability calculations. The decision to set aside the Commissioner's order was based on inconsistencies with legal standards and precedents. The Tribunal also criticized the imposition of penalties on the proprietor, deeming it unjustified. The appeal was allowed, and the impugned order was invalidated, providing consequential relief to rectify the errors in the original decision. Case-Laws Central Excise Tue, 26 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94803