https://www.taxtmi.com/caselaws?id=117547 The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, a soft drink bottler, in a dispute over excise duty assessment. The tribunal held that excise duty should be based on declared prices with abatement as per Section 4A, rejecting demands based on higher actual retail prices. It was determined that rental charges for bottles should not be included in the valuation of beverages. The judgment emphasized the conclusive nature of declared maximum retail prices for excise assessment, leading to the setting aside of the duty demands and ruling in favor of the appellant. en-us Fri, 24 Mar 2006 00:00:00 +0530 Mon, 14 Nov 2016 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117547 The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, a soft drink bottler, in a dispute over excise duty assessment. The tribunal held that excise duty should be based on declared prices with abatement as per Section 4A, rejecting demands based on higher actual retail prices. It was determined that rental charges for bottles should not be included in the valuation of beverages. The judgment emphasized the conclusive nature of declared maximum retail prices for excise assessment, leading to the setting aside of the duty demands and ruling in favor of the appellant. Case-Laws Central Excise Fri, 24 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117547