https://www.taxtmi.com/caselaws?id=102905 The Appellate Tribunal CEGAT, New Delhi dismissed the appeals regarding the addition of 1% charity collection to the assessable value of excisable goods. The Tribunal held that without evidence showing the charity amount is not retained by the respondent, it cannot be included in the assessable value. The decision was based on precedent cases. en-us Mon, 10 Mar 1997 00:00:00 +0530 Thu, 16 Feb 2012 17:52:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102905 The Appellate Tribunal CEGAT, New Delhi dismissed the appeals regarding the addition of 1% charity collection to the assessable value of excisable goods. The Tribunal held that without evidence showing the charity amount is not retained by the respondent, it cannot be included in the assessable value. The decision was based on precedent cases. Case-Laws Central Excise Mon, 10 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102905