https://www.taxtmi.com/caselaws?id=213148 The Tribunal upheld the decision that transportation costs should not be included in the assessable value for excise duty calculation, as goods were sold at the factory gate with transportation costs to be borne by the buyer. The Revenue's appeal was dismissed, and the lower appellate authority's decision to drop the demands was upheld. en-us Tue, 14 Jun 2011 00:00:00 +0530 Thu, 19 Apr 2012 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213148 The Tribunal upheld the decision that transportation costs should not be included in the assessable value for excise duty calculation, as goods were sold at the factory gate with transportation costs to be borne by the buyer. The Revenue's appeal was dismissed, and the lower appellate authority's decision to drop the demands was upheld. Case-Laws Central Excise Tue, 14 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213148