https://www.taxtmi.com/caselaws?id=96084 Post-clearance handling charges shown in invoices under Rule 52A were not includible in assessable value because the notice and record did not show that the charges, or any identifiable part of them, were incurred at the factory or formed part of the value for excise purposes. The adjudicating authority's split of the charges lacked factual basis, while the appellate view treated the expenditure as related to transport beyond the factory and destination-linked handling. Unsupported and arbitrary inclusion in the assessable value could not be sustained, and the Revenue's challenge failed. en-us Fri, 09 Mar 2001 00:00:00 +0530 Sat, 17 Dec 2011 11:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96084 Post-clearance handling charges shown in invoices under Rule 52A were not includible in assessable value because the notice and record did not show that the charges, or any identifiable part of them, were incurred at the factory or formed part of the value for excise purposes. The adjudicating authority's split of the charges lacked factual basis, while the appellate view treated the expenditure as related to transport beyond the factory and destination-linked handling. Unsupported and arbitrary inclusion in the assessable value could not be sustained, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 09 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96084