https://www.taxtmi.com/caselaws?id=202123 Retail pump outlet charges were excluded from the assessable value of oil because the valuation issue was already settled by binding precedent approved by the Supreme Court. Duty on storage losses was also unsustainable because the Board's guidelines permitted condonation within the prescribed ceiling, and the evidence showed losses below 0.5% with no mala fide intent. The impugned order was set aside and consequential relief followed. en-us Tue, 15 Jun 2010 00:00:00 +0530 Wed, 23 Feb 2011 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202123 Retail pump outlet charges were excluded from the assessable value of oil because the valuation issue was already settled by binding precedent approved by the Supreme Court. Duty on storage losses was also unsustainable because the Board's guidelines permitted condonation within the prescribed ceiling, and the evidence showed losses below 0.5% with no mala fide intent. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Tue, 15 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202123