https://www.taxtmi.com/caselaws?id=118232 Excess transit insurance charges recovered from buyers were treated as prima facie includible in transaction value under Section 4(3)(d) of the Central Excise Act, 1944 because the amount was paid in connection with the sale. No sufficient ground was found for waiver of pre-deposit, so conditional relief was granted only to the extent directed. The matter was disposed of with a direction to deposit the duty amount within the stipulated time, while waiver of penalty was allowed on compliance. en-us Fri, 26 May 2006 00:00:00 +0530 Fri, 29 Jun 2012 13:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118232 Excess transit insurance charges recovered from buyers were treated as prima facie includible in transaction value under Section 4(3)(d) of the Central Excise Act, 1944 because the amount was paid in connection with the sale. No sufficient ground was found for waiver of pre-deposit, so conditional relief was granted only to the extent directed. The matter was disposed of with a direction to deposit the duty amount within the stipulated time, while waiver of penalty was allowed on compliance. Case-Laws Central Excise Fri, 26 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118232