https://www.taxtmi.com/caselaws?id=239511 The appeals centered on the inclusion of transportation costs in the assessable value for tax assessment. The Commissioner (Appeals) ruled in favor of the assessee, stating that the alleged undervaluation lacked substantial evidence and the excess transportation charges were considered as profit, not part of the assessable value. All appeals by the assessee were allowed, while the Revenue's appeals were dismissed due to deficiencies in the adjudication process and failure to prove undervaluation convincingly. en-us Thu, 18 Jul 2013 00:00:00 +0530 Mon, 06 Jan 2014 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239511 The appeals centered on the inclusion of transportation costs in the assessable value for tax assessment. The Commissioner (Appeals) ruled in favor of the assessee, stating that the alleged undervaluation lacked substantial evidence and the excess transportation charges were considered as profit, not part of the assessable value. All appeals by the assessee were allowed, while the Revenue's appeals were dismissed due to deficiencies in the adjudication process and failure to prove undervaluation convincingly. Case-Laws Central Excise Thu, 18 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239511