https://www.taxtmi.com/caselaws?id=108607 The Appellate Tribunal CESTAT, KOLKATA allowed the appeal, setting aside the impugned order and granting consequential relief to the appellants. The dispute centered on whether notional railway freight charges should be included in the assessable value of the appellants' products. Additionally, the duty demand for the period from 1-3-94 to 27-9-96 was contested on the grounds of being time-barred. The Commissioner's dismissal of the appellant's contention without proper verification was criticized, leading to the decision in favor of the appellants. en-us Wed, 09 Jul 2003 00:00:00 +0530 Mon, 02 Apr 2012 18:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108607 The Appellate Tribunal CESTAT, KOLKATA allowed the appeal, setting aside the impugned order and granting consequential relief to the appellants. The dispute centered on whether notional railway freight charges should be included in the assessable value of the appellants' products. Additionally, the duty demand for the period from 1-3-94 to 27-9-96 was contested on the grounds of being time-barred. The Commissioner's dismissal of the appellant's contention without proper verification was criticized, leading to the decision in favor of the appellants. Case-Laws Central Excise Wed, 09 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108607