https://www.taxtmi.com/caselaws?id=120195 Penalty under Rule 173Q for alleged excise contravention was held unsustainable because the assessee's claim that the factory gate price was the same for both units remained unrebutted. On that basis, transport and processing charges for PVC sheets sent for printing and embossing could not be treated as separately includible in the assessable value. With no controverted material showing breach of the Central Excise Act or Rules, the foundation for penalty failed and the penalty was set aside. en-us Wed, 01 Nov 2006 00:00:00 +0530 Tue, 17 Jul 2012 14:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120195 Penalty under Rule 173Q for alleged excise contravention was held unsustainable because the assessee's claim that the factory gate price was the same for both units remained unrebutted. On that basis, transport and processing charges for PVC sheets sent for printing and embossing could not be treated as separately includible in the assessable value. With no controverted material showing breach of the Central Excise Act or Rules, the foundation for penalty failed and the penalty was set aside. Case-Laws Central Excise Wed, 01 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120195