https://www.taxtmi.com/caselaws?id=114770 The Tribunal upheld the inclusion of loading charges in the assessable value for excise purposes but directed the adjudicating authority to determine the duty amount after hearing the appellant. The penalty imposed on the appellant Director was deemed unwarranted due to a significant portion of the demand being unsustainable. The Tribunal emphasized the importance of correctly determining assessable value and duty amounts, as well as the inappropriateness of imposing penalties in such circumstances. Ultimately, both appeals were disposed of in accordance with these findings. en-us Fri, 17 Dec 2004 00:00:00 +0530 Sat, 19 May 2012 18:18:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114770 The Tribunal upheld the inclusion of loading charges in the assessable value for excise purposes but directed the adjudicating authority to determine the duty amount after hearing the appellant. The penalty imposed on the appellant Director was deemed unwarranted due to a significant portion of the demand being unsustainable. The Tribunal emphasized the importance of correctly determining assessable value and duty amounts, as well as the inappropriateness of imposing penalties in such circumstances. Ultimately, both appeals were disposed of in accordance with these findings. Case-Laws Central Excise Fri, 17 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114770