https://www.taxtmi.com/caselaws?id=95386 Transportation charges incurred outside the factory gate were treated as excludible from assessable value, while loading charges within the factory were treated as includible; the valuation question therefore required fresh factual re-examination by the adjudicating authority. Penalty and interest could not be sustained for a period preceding insertion of the relevant provisions, so the amounts already levied were set aside. The separate penalty under Rule 173Q(1) was left to be reconsidered in the remand proceedings, depending on the outcome of the fresh adjudication on valuation. en-us Thu, 11 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 11:05:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95386 Transportation charges incurred outside the factory gate were treated as excludible from assessable value, while loading charges within the factory were treated as includible; the valuation question therefore required fresh factual re-examination by the adjudicating authority. Penalty and interest could not be sustained for a period preceding insertion of the relevant provisions, so the amounts already levied were set aside. The separate penalty under Rule 173Q(1) was left to be reconsidered in the remand proceedings, depending on the outcome of the fresh adjudication on valuation. Case-Laws Central Excise Thu, 11 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95386