https://www.taxtmi.com/caselaws?id=203015 The Tribunal upheld the lower appellate authority's decision in a case concerning excess abatement claimed by the assessee, resulting in a differential duty payable. The Tribunal relied on the apex court's ruling that if actual freight paid is less than equalized freight collected, the differential duty should not be included in the assessable value. Citing precedent cases, the Tribunal dismissed the Revenue's appeal, affirming the lower authority's decision based on the direct applicability of the apex court's judgment in similar circumstances. en-us Tue, 05 Apr 2011 00:00:00 +0530 Sun, 01 May 2011 21:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203015 The Tribunal upheld the lower appellate authority's decision in a case concerning excess abatement claimed by the assessee, resulting in a differential duty payable. The Tribunal relied on the apex court's ruling that if actual freight paid is less than equalized freight collected, the differential duty should not be included in the assessable value. Citing precedent cases, the Tribunal dismissed the Revenue's appeal, affirming the lower authority's decision based on the direct applicability of the apex court's judgment in similar circumstances. Case-Laws Central Excise Tue, 05 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203015