https://www.taxtmi.com/caselaws?id=97214 After-sale service expenses and dealer reimbursement were treated as not includible in the assessable value for central excise duty where the assessee had not received any amount over and above the machine price from customers. The text states that the show cause notice and impugned order failed to establish any additional consideration, and the Department did not produce evidence that after-sale service costs lay outside the assessable value. In the absence of such proof, the duty demand was not sustainable, and the connected penalty also failed. en-us Wed, 08 Aug 2001 00:00:00 +0530 Sat, 14 Jan 2012 13:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97214 After-sale service expenses and dealer reimbursement were treated as not includible in the assessable value for central excise duty where the assessee had not received any amount over and above the machine price from customers. The text states that the show cause notice and impugned order failed to establish any additional consideration, and the Department did not produce evidence that after-sale service costs lay outside the assessable value. In the absence of such proof, the duty demand was not sustainable, and the connected penalty also failed. Case-Laws Central Excise Wed, 08 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97214