https://www.taxtmi.com/caselaws?id=118797 The Tribunal ruled in favor of the appellant, a manufacturer of Oxygen Gas, in a case challenging the inclusion of transport, loading, and service charges in the assessable value for excise duty calculation. The Tribunal held that charges unrelated to the sale of goods should not be part of the transaction value, citing relevant case law. It emphasized that only the price paid for the goods sold should be considered in the assessable value. Consequently, the Order-in-Appeal was deemed lacking in merit, and the appeal was allowed with consequential relief. en-us Mon, 29 Aug 2005 00:00:00 +0530 Thu, 05 Jul 2012 17:32:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118797 The Tribunal ruled in favor of the appellant, a manufacturer of Oxygen Gas, in a case challenging the inclusion of transport, loading, and service charges in the assessable value for excise duty calculation. The Tribunal held that charges unrelated to the sale of goods should not be part of the transaction value, citing relevant case law. It emphasized that only the price paid for the goods sold should be considered in the assessable value. Consequently, the Order-in-Appeal was deemed lacking in merit, and the appeal was allowed with consequential relief. Case-Laws Central Excise Mon, 29 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118797