https://www.taxtmi.com/caselaws?id=241320 The Tribunal upheld the duty demand and penalty related to the disallowed deduction of the rubber ring's value, as the appellant claimed a deduction higher than the actual cost, leading to a depressed assessable value of the goods cleared. However, the Tribunal ruled in favor of the appellant regarding the levy of duty on excess transport charges, stating that such charges fall outside the scope of duty under the Central Excise Act, 1944. Consequently, the appeal was partially allowed, with the duty levy on excess transport charges being set aside. en-us Fri, 10 May 2013 00:00:00 +0530 Sat, 21 Dec 2013 08:41:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241320 The Tribunal upheld the duty demand and penalty related to the disallowed deduction of the rubber ring's value, as the appellant claimed a deduction higher than the actual cost, leading to a depressed assessable value of the goods cleared. However, the Tribunal ruled in favor of the appellant regarding the levy of duty on excess transport charges, stating that such charges fall outside the scope of duty under the Central Excise Act, 1944. Consequently, the appeal was partially allowed, with the duty levy on excess transport charges being set aside. Case-Laws Central Excise Fri, 10 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241320