https://www.taxtmi.com/caselaws?id=116744 Inspection charges incurred before removal of goods and required as a compulsory condition for supply to the buyer were includible in assessable value for central excise duty, so the duty demand based on that inclusion was sustained. Goods found to be fully manufactured but not entered in the prescribed register were liable to confiscation, and confiscation of the related waste and scrap was also upheld. Penalty under Section 11AC was maintainable, and penalty under Rule 173Q was justified on the facts, though its quantum was reduced. en-us Tue, 25 Oct 2005 00:00:00 +0530 Sat, 16 Jun 2012 12:43:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116744 Inspection charges incurred before removal of goods and required as a compulsory condition for supply to the buyer were includible in assessable value for central excise duty, so the duty demand based on that inclusion was sustained. Goods found to be fully manufactured but not entered in the prescribed register were liable to confiscation, and confiscation of the related waste and scrap was also upheld. Penalty under Section 11AC was maintainable, and penalty under Rule 173Q was justified on the facts, though its quantum was reduced. Case-Laws Central Excise Tue, 25 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116744