https://www.taxtmi.com/caselaws?id=165709 The appeal involved the assessment of excise duty on goods exceeding the exemption limit. The Central Excise Officers found the appellant had cleared goods above the limit, necessitating duty payment. The Collector seized goods for further action. The inclusion of "installation charges" in the assessable value was disputed, with the Board directing exclusion unless separately realized. A personal penalty was contested and set aside due to lack of mens rea. Treatment of glass panels in assessable value was clarified to avoid double taxation. Confiscation of goods for license failure was upheld, with the fine deemed reasonable. Personal penalty imposition was overturned. en-us Thu, 01 Oct 1981 00:00:00 +0530 Thu, 07 Aug 2014 18:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165709 The appeal involved the assessment of excise duty on goods exceeding the exemption limit. The Central Excise Officers found the appellant had cleared goods above the limit, necessitating duty payment. The Collector seized goods for further action. The inclusion of "installation charges" in the assessable value was disputed, with the Board directing exclusion unless separately realized. A personal penalty was contested and set aside due to lack of mens rea. Treatment of glass panels in assessable value was clarified to avoid double taxation. Confiscation of goods for license failure was upheld, with the fine deemed reasonable. Personal penalty imposition was overturned. Case-Laws Central Excise Thu, 01 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165709