https://www.taxtmi.com/caselaws?id=245249 The Tribunal upheld the Commissioner (Appeals) decision that third party additional inspection charges, reimbursed by customers, should not be added to the assessable value. They found no merit in the Revenue's arguments, emphasizing that the charges did not enrich the manufacturer and were not part of the transaction value concept. The Tribunal also ruled that the demand was time-barred without evidence of mala fide intention, rejecting the Revenue's appeal and affirming the Commissioner's decision. en-us Wed, 18 May 2011 00:00:00 +0530 Tue, 25 Mar 2014 07:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245249 The Tribunal upheld the Commissioner (Appeals) decision that third party additional inspection charges, reimbursed by customers, should not be added to the assessable value. They found no merit in the Revenue's arguments, emphasizing that the charges did not enrich the manufacturer and were not part of the transaction value concept. The Tribunal also ruled that the demand was time-barred without evidence of mala fide intention, rejecting the Revenue's appeal and affirming the Commissioner's decision. Case-Laws Central Excise Wed, 18 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245249