https://www.taxtmi.com/caselaws?id=254565 The appeal under the Central Excise Act involved the inclusion of outward freight in the assessable value for excise duty calculation. The appellant contested the demand for additional duty, penalty, and interest, arguing that outward freight was already included in the assessable value. The authorities failed to provide evidence supporting their claim that the appellant collected more than the included amount. The appellate authority upheld the decision, but the burden of proof on the appellant was deemed incorrect. The appeal was allowed, the order quashed, and costs imposed on the respondent due to the avoidable nature of the appeal. en-us Tue, 14 Oct 2014 00:00:00 +0530 Thu, 04 Jun 2015 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254565 The appeal under the Central Excise Act involved the inclusion of outward freight in the assessable value for excise duty calculation. The appellant contested the demand for additional duty, penalty, and interest, arguing that outward freight was already included in the assessable value. The authorities failed to provide evidence supporting their claim that the appellant collected more than the included amount. The appellate authority upheld the decision, but the burden of proof on the appellant was deemed incorrect. The appeal was allowed, the order quashed, and costs imposed on the respondent due to the avoidable nature of the appeal. Case-Laws Central Excise Tue, 14 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254565