https://www.taxtmi.com/caselaws?id=119199 The Tribunal rejected the Rectification of Mistake Application concerning the inclusion of expenses in the assessable value of excisable goods. The appellant sought deductions for post-manufacturing expenses, relying on Apex Court decisions, while the Revenue supported the lower authorities' decision. The Tribunal upheld the original decision, emphasizing that expenses until the date of delivery should be included in the assessable value, in line with relevant legal provisions and Apex Court rulings. The Rectification Application was denied, affirming the correctness of the initial decision. en-us Thu, 01 Jun 2006 00:00:00 +0530 Mon, 09 Jul 2012 16:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119199 The Tribunal rejected the Rectification of Mistake Application concerning the inclusion of expenses in the assessable value of excisable goods. The appellant sought deductions for post-manufacturing expenses, relying on Apex Court decisions, while the Revenue supported the lower authorities' decision. The Tribunal upheld the original decision, emphasizing that expenses until the date of delivery should be included in the assessable value, in line with relevant legal provisions and Apex Court rulings. The Rectification Application was denied, affirming the correctness of the initial decision. Case-Laws Central Excise Thu, 01 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119199