https://www.taxtmi.com/caselaws?id=128267 The Tribunal ruled in favor of the appellant on all three issues. It held that loading and unloading charges collected by the consignment agent should not be included in the assessable value without a clear nexus to the removal of goods. Similarly, the Tribunal found that security deposits related to unreturned containers should not be taxable, citing a previous case precedent and emphasizing the lack of justification for levying duty on such deposits. The appellant's appeal was allowed based on the Tribunal's analysis and the established principles regarding the assessable value in Central Excise matters. en-us Wed, 19 Aug 2009 00:00:00 +0530 Sat, 30 Mar 2013 15:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128267 The Tribunal ruled in favor of the appellant on all three issues. It held that loading and unloading charges collected by the consignment agent should not be included in the assessable value without a clear nexus to the removal of goods. Similarly, the Tribunal found that security deposits related to unreturned containers should not be taxable, citing a previous case precedent and emphasizing the lack of justification for levying duty on such deposits. The appellant's appeal was allowed based on the Tribunal's analysis and the established principles regarding the assessable value in Central Excise matters. Case-Laws Central Excise Wed, 19 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128267