https://www.taxtmi.com/caselaws?id=114616 The appeals were granted in favor of the assessee as the incorrect inclusion of octroi in the valuation of costs was acknowledged. The department's challenge regarding the shrinkage percentage was upheld, leading to demand notices for additional duty payment. However, upon rectifying the cost breakdown and adjusting for the actual shrinkage percentage, it was determined that the demands were unsustainable. The inclusion of an invalid cost element resulted in the overturning of the orders, relieving the assessee from the obligation of paying the additional duty. en-us Fri, 10 Sep 2004 00:00:00 +0530 Fri, 18 May 2012 14:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114616 The appeals were granted in favor of the assessee as the incorrect inclusion of octroi in the valuation of costs was acknowledged. The department's challenge regarding the shrinkage percentage was upheld, leading to demand notices for additional duty payment. However, upon rectifying the cost breakdown and adjusting for the actual shrinkage percentage, it was determined that the demands were unsustainable. The inclusion of an invalid cost element resulted in the overturning of the orders, relieving the assessee from the obligation of paying the additional duty. Case-Laws Central Excise Fri, 10 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114616