https://www.taxtmi.com/caselaws?id=116229 The Tribunal allowed the appellant's appeal, setting aside the Commissioner (Appeals) order that sought to include extra transportation charges in the cost of goods for excise duty calculation. The Tribunal found no evidence of diversion of the cost of goods to transportation charges, in line with the Supreme Court's precedent. The Commissioner's argument that transportation charges were part of the price of goods was rejected, and the Tribunal emphasized the consistent application of the Supreme Court's established law in such matters. The appeal was allowed on its merits, and the Miscellaneous Application for early hearing was disposed of accordingly. en-us Mon, 18 Apr 2005 00:00:00 +0530 Sat, 09 Jun 2012 10:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116229 The Tribunal allowed the appellant's appeal, setting aside the Commissioner (Appeals) order that sought to include extra transportation charges in the cost of goods for excise duty calculation. The Tribunal found no evidence of diversion of the cost of goods to transportation charges, in line with the Supreme Court's precedent. The Commissioner's argument that transportation charges were part of the price of goods was rejected, and the Tribunal emphasized the consistent application of the Supreme Court's established law in such matters. The appeal was allowed on its merits, and the Miscellaneous Application for early hearing was disposed of accordingly. Case-Laws Central Excise Mon, 18 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116229