https://www.taxtmi.com/caselaws?id=103845 Transportation charges are deductible in computing the assessable value of oxygen gas cleared in cylinders, but the deduction depended on whether the assessee actually undertook transportation before the change in duty regime. As the invoices, challans and purchase orders supporting that claim were not examined by the original adjudicating authority, the evidentiary material could not be finally assessed on the existing record. The matter was therefore remitted for fresh consideration and de novo adjudication on the transportation issue. en-us Thu, 20 Dec 2001 00:00:00 +0530 Fri, 24 Feb 2012 17:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103845 Transportation charges are deductible in computing the assessable value of oxygen gas cleared in cylinders, but the deduction depended on whether the assessee actually undertook transportation before the change in duty regime. As the invoices, challans and purchase orders supporting that claim were not examined by the original adjudicating authority, the evidentiary material could not be finally assessed on the existing record. The matter was therefore remitted for fresh consideration and de novo adjudication on the transportation issue. Case-Laws Central Excise Thu, 20 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103845