https://www.taxtmi.com/caselaws?id=211339 The Tribunal ruled that distributor's commission and freight charges are includible in the assessable value, while canister rentals are not. The matter was remanded to the Commissioner (Appeals) for re-quantification of duty demands and penalties based on this ruling. In the case of the show cause notice dated 8-10-2002, the duty demand was limited to the normal limitation period. The penalties were to be adjusted accordingly. en-us Tue, 11 Oct 2011 00:00:00 +0530 Thu, 15 Mar 2012 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211339 The Tribunal ruled that distributor's commission and freight charges are includible in the assessable value, while canister rentals are not. The matter was remanded to the Commissioner (Appeals) for re-quantification of duty demands and penalties based on this ruling. In the case of the show cause notice dated 8-10-2002, the duty demand was limited to the normal limitation period. The penalties were to be adjusted accordingly. Case-Laws Central Excise Tue, 11 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211339