https://www.taxtmi.com/caselaws?id=115247 The Appellate Tribunal CESTAT, New Delhi ruled in the case involving M/s. Shree Rajasthan Syntex Limited that loading charges collected at the factory gate are to be included in the assessable value for central excise duty, while cartage charges for transportation are not. Duty was imposed on loading charges, but not on cartage charges. As no extended period was justified, the demand and refund were limited to the normal statutory period, resulting in no penalty being imposed. The appeals were allowed, resolving the duty demand and penalty issues concerning transport expenses collected from customers. en-us Wed, 30 Mar 2005 00:00:00 +0530 Fri, 25 May 2012 11:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115247 The Appellate Tribunal CESTAT, New Delhi ruled in the case involving M/s. Shree Rajasthan Syntex Limited that loading charges collected at the factory gate are to be included in the assessable value for central excise duty, while cartage charges for transportation are not. Duty was imposed on loading charges, but not on cartage charges. As no extended period was justified, the demand and refund were limited to the normal statutory period, resulting in no penalty being imposed. The appeals were allowed, resolving the duty demand and penalty issues concerning transport expenses collected from customers. Case-Laws Central Excise Wed, 30 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115247