https://www.taxtmi.com/caselaws?id=120755 The Tribunal ruled in favor of the appellant in a case concerning differential duty demand and penalties related to the assessable value of scooters manufactured and sold between Jan. '84 to May '87. Various charges and expenses, including insurance, freight, forwarding charges, F.S.E. salary, monsoon packing, oil supply, shared advertising, booking form costs, and retention charges, were found not to be part of the assessable value. The Tribunal set aside the demand for these items, allowed the appeal, and granted consequential relief to the appellant. Additionally, the imposition of penalties was deemed unwarranted due to the absence of short-levy of duty. en-us Tue, 02 Jan 2007 00:00:00 +0530 Tue, 24 Jul 2012 11:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120755 The Tribunal ruled in favor of the appellant in a case concerning differential duty demand and penalties related to the assessable value of scooters manufactured and sold between Jan. '84 to May '87. Various charges and expenses, including insurance, freight, forwarding charges, F.S.E. salary, monsoon packing, oil supply, shared advertising, booking form costs, and retention charges, were found not to be part of the assessable value. The Tribunal set aside the demand for these items, allowed the appeal, and granted consequential relief to the appellant. Additionally, the imposition of penalties was deemed unwarranted due to the absence of short-levy of duty. Case-Laws Central Excise Tue, 02 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120755