https://www.taxtmi.com/caselaws?id=239947 Delivery charges recovered for transporting LPG from bottling plants to dealers' premises were treated as a separate post-clearance activity and not part of the assessable value for central excise. The valuation issue was decided consistently with the assessee's own earlier case for a comparable period, which had been affirmed by the Supreme Court. On that basis, the charges were held outside the price of the bulk LPG cleared from the warehouse, so they were not includible in assessable value. The duty demand and connected penalties were therefore unsustainable, and the appeals succeeded in favour of the assessee. en-us Tue, 14 May 2013 00:00:00 +0530 Sun, 24 Nov 2013 08:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239947 Delivery charges recovered for transporting LPG from bottling plants to dealers' premises were treated as a separate post-clearance activity and not part of the assessable value for central excise. The valuation issue was decided consistently with the assessee's own earlier case for a comparable period, which had been affirmed by the Supreme Court. On that basis, the charges were held outside the price of the bulk LPG cleared from the warehouse, so they were not includible in assessable value. The duty demand and connected penalties were therefore unsustainable, and the appeals succeeded in favour of the assessee. Case-Laws Central Excise Tue, 14 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239947