https://www.taxtmi.com/caselaws?id=97073 The appeal was rejected concerning the duty demand on interest-free advances and handling service charges, with the duty demand on handling charges confirmed. The inclusion of handling charges in the assessable value was upheld, despite the appellant's argument that the balance represented interest on receivables without sufficient evidence. The matter was remanded to the original adjudicating authority for reconsideration on the limitation issue due to insufficient evidence on the provisional nature of assessments. The Tribunal stressed the importance of reviewing the limitation issue considering the provisional assessments and the Revenue's knowledge of the appellant's billing practices. en-us Mon, 04 Dec 2000 00:00:00 +0530 Fri, 13 Jan 2012 18:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97073 The appeal was rejected concerning the duty demand on interest-free advances and handling service charges, with the duty demand on handling charges confirmed. The inclusion of handling charges in the assessable value was upheld, despite the appellant's argument that the balance represented interest on receivables without sufficient evidence. The matter was remanded to the original adjudicating authority for reconsideration on the limitation issue due to insufficient evidence on the provisional nature of assessments. The Tribunal stressed the importance of reviewing the limitation issue considering the provisional assessments and the Revenue's knowledge of the appellant's billing practices. Case-Laws Central Excise Mon, 04 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97073