https://www.taxtmi.com/caselaws?id=126691 The Tribunal ruled in favor of the appellant, holding that abnormal packing charges and financial charges should not be included in the assessable value. The Tribunal found that the revenue failed to provide specific instances or allegations regarding the nature of repacking, leading to the conclusion that the charges for repacking were not sustainable. Similarly, in the case of financial charges, the Tribunal noted the absence of a clear allegation establishing a nexus between the charges and the assessable value, resulting in the appellant succeeding in excluding the financial charges from the assessable value. As a result, the appeal was allowed, and the impugned order was set aside. en-us Mon, 08 Jun 2009 00:00:00 +0530 Tue, 04 Dec 2012 16:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126691 The Tribunal ruled in favor of the appellant, holding that abnormal packing charges and financial charges should not be included in the assessable value. The Tribunal found that the revenue failed to provide specific instances or allegations regarding the nature of repacking, leading to the conclusion that the charges for repacking were not sustainable. Similarly, in the case of financial charges, the Tribunal noted the absence of a clear allegation establishing a nexus between the charges and the assessable value, resulting in the appellant succeeding in excluding the financial charges from the assessable value. As a result, the appeal was allowed, and the impugned order was set aside. Case-Laws Central Excise Mon, 08 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126691