https://www.taxtmi.com/caselaws?id=219290 The appellant, a manufacturer of CTD bars, challenged the imposition of central excise duty demand and penalty related to the inclusion of transportation charges in the goods' value. The Commissioner (Appeals) had initially ruled in favor of the assessee, setting aside the duty demand and penalty. However, the department argued that transportation costs should be considered in the excise duty assessment. The Tribunal analyzed the relevant provisions of the Central Excise Act and the Central Excise Valuation Rules, along with case law precedents, and upheld the department's position, dismissing the appeal. en-us Mon, 16 Apr 2012 00:00:00 +0530 Thu, 25 Oct 2012 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219290 The appellant, a manufacturer of CTD bars, challenged the imposition of central excise duty demand and penalty related to the inclusion of transportation charges in the goods' value. The Commissioner (Appeals) had initially ruled in favor of the assessee, setting aside the duty demand and penalty. However, the department argued that transportation costs should be considered in the excise duty assessment. The Tribunal analyzed the relevant provisions of the Central Excise Act and the Central Excise Valuation Rules, along with case law precedents, and upheld the department's position, dismissing the appeal. Case-Laws Central Excise Mon, 16 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219290