https://www.taxtmi.com/caselaws?id=112184 The appellate tribunal ruled in favor of the appellants, setting aside duty demand notices for failure to include forwarding charges in the assessable value of goods. The tribunal held that only actual forwarding charges incurred by the manufacturer should be excluded, not charges up to the customer's destination. Dismissal of appeals by CCE (A) due to lack of proof of forwarding charges borne by customers was overturned as the recovered amount being different from actual costs was deemed immaterial. Consequently, duty demands and penalties imposed were deemed unjustified and overturned, resulting in the appeal being allowed. en-us Fri, 02 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 10:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112184 The appellate tribunal ruled in favor of the appellants, setting aside duty demand notices for failure to include forwarding charges in the assessable value of goods. The tribunal held that only actual forwarding charges incurred by the manufacturer should be excluded, not charges up to the customer's destination. Dismissal of appeals by CCE (A) due to lack of proof of forwarding charges borne by customers was overturned as the recovered amount being different from actual costs was deemed immaterial. Consequently, duty demands and penalties imposed were deemed unjustified and overturned, resulting in the appeal being allowed. Case-Laws Central Excise Fri, 02 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112184