https://www.taxtmi.com/caselaws?id=246376 The Tribunal allowed the appeals filed by the appellants, ruling that transportation charges should not be included in the assessable value for excise duty. It clarified the applicability of Section 4 of the Central Excise Act, determining that the place of removal is the factory gate, not the place of delivery. The penalty imposed on the director of the appellant company was set aside, granting consequential benefit to the appellants by overturning the lower authorities' orders. en-us Tue, 07 Feb 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246376 The Tribunal allowed the appeals filed by the appellants, ruling that transportation charges should not be included in the assessable value for excise duty. It clarified the applicability of Section 4 of the Central Excise Act, determining that the place of removal is the factory gate, not the place of delivery. The penalty imposed on the director of the appellant company was set aside, granting consequential benefit to the appellants by overturning the lower authorities' orders. Case-Laws Central Excise Tue, 07 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246376