https://www.taxtmi.com/caselaws?id=242085 The tribunal ruled in favor of the appellants, manufacturers of pig iron and MS billets, in a case involving alleged excess collections by consignment agents for excise duty payment. The tribunal found that the extra amounts collected were not received by the appellants and were likely attributable to banking charges and interest on delayed payments, not to be included in the assessable value. Consequently, the tribunal waived the pre-deposit of dues and granted a stay on recovery until the appeals were resolved, providing relief to the appellants during the ongoing proceedings. en-us Mon, 06 Aug 2012 00:00:00 +0530 Tue, 07 Jan 2014 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242085 The tribunal ruled in favor of the appellants, manufacturers of pig iron and MS billets, in a case involving alleged excess collections by consignment agents for excise duty payment. The tribunal found that the extra amounts collected were not received by the appellants and were likely attributable to banking charges and interest on delayed payments, not to be included in the assessable value. Consequently, the tribunal waived the pre-deposit of dues and granted a stay on recovery until the appeals were resolved, providing relief to the appellants during the ongoing proceedings. Case-Laws Central Excise Mon, 06 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242085