https://www.taxtmi.com/caselaws?id=103589 The Tribunal upheld the Commissioner (Appeals) decision excluding excess transportation charges from the assessable value. Relying on Supreme Court precedents, the Tribunal dismissed Revenue's appeal, emphasizing that duty of excise is on manufacture, not dealer profit from transportation. The Tribunal affirmed that excess transportation charges need not be included in the assessable value, aligning with judicial discipline and previous court decisions. Consequently, the Tribunal rejected Revenue's arguments, confirming the legality of the Commissioner (Appeals) orders and the exclusion of excess transportation charges from assessment. en-us Thu, 26 Jul 2001 00:00:00 +0530 Thu, 23 Feb 2012 18:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103589 The Tribunal upheld the Commissioner (Appeals) decision excluding excess transportation charges from the assessable value. Relying on Supreme Court precedents, the Tribunal dismissed Revenue's appeal, emphasizing that duty of excise is on manufacture, not dealer profit from transportation. The Tribunal affirmed that excess transportation charges need not be included in the assessable value, aligning with judicial discipline and previous court decisions. Consequently, the Tribunal rejected Revenue's arguments, confirming the legality of the Commissioner (Appeals) orders and the exclusion of excess transportation charges from assessment. Case-Laws Central Excise Thu, 26 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103589