https://www.taxtmi.com/caselaws?id=106547 The Tribunal ruled in favor of the appellants, setting aside the duty demand on differential amounts collected for special packing and transportation costs. Citing precedents like Baroda Electric Meters Ltd. and Indian Oxygen case, the Tribunal emphasized that assessments should be based on ex-factory prices and not include excess realizations under freight and packing. The appellants' unchallenged assertion of selling goods from factory gates and depots further supported the decision to grant relief by allowing the appeals and overturning the impugned orders. en-us Mon, 11 Jan 1999 00:00:00 +0530 Wed, 14 Mar 2012 16:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106547 The Tribunal ruled in favor of the appellants, setting aside the duty demand on differential amounts collected for special packing and transportation costs. Citing precedents like Baroda Electric Meters Ltd. and Indian Oxygen case, the Tribunal emphasized that assessments should be based on ex-factory prices and not include excess realizations under freight and packing. The appellants' unchallenged assertion of selling goods from factory gates and depots further supported the decision to grant relief by allowing the appeals and overturning the impugned orders. Case-Laws Central Excise Mon, 11 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106547