https://www.taxtmi.com/caselaws?id=123846 The Appellate Tribunal upheld the dropping of penalty but confirmed the duty demand against the respondent. It found that the extra charges collected were not part of the assessable value for excise duty as they were incurred for services provided at the factory for safety reasons. The Tribunal noted the absence of mala fide intent and set aside the personal penalty and interest against the respondent. The decision was based on the respondent's genuine belief and lack of wrongful intent in including the additional charges in the assessable value. en-us Wed, 28 Mar 2007 00:00:00 +0530 Fri, 21 Sep 2012 11:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123846 The Appellate Tribunal upheld the dropping of penalty but confirmed the duty demand against the respondent. It found that the extra charges collected were not part of the assessable value for excise duty as they were incurred for services provided at the factory for safety reasons. The Tribunal noted the absence of mala fide intent and set aside the personal penalty and interest against the respondent. The decision was based on the respondent's genuine belief and lack of wrongful intent in including the additional charges in the assessable value. Case-Laws Central Excise Wed, 28 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123846