https://www.taxtmi.com/caselaws?id=255248 The Tribunal overturned the penalty imposition under Section 11AC of the Central Excise Act, 1944, due to the lack of burden of handling charges on the Appellant and the absence of evidence of duty evasion. Relying on legal precedent, the Tribunal ruled that handling charges need not be included in the assessable value if not borne by the assessee. As M/s ACC Ltd. paid the handling charges, the penalty was deemed unwarranted, and the Tribunal set it aside, allowing any consequential reliefs as per law. en-us Thu, 25 Sep 2014 00:00:00 +0530 Mon, 12 Jan 2015 11:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255248 The Tribunal overturned the penalty imposition under Section 11AC of the Central Excise Act, 1944, due to the lack of burden of handling charges on the Appellant and the absence of evidence of duty evasion. Relying on legal precedent, the Tribunal ruled that handling charges need not be included in the assessable value if not borne by the assessee. As M/s ACC Ltd. paid the handling charges, the penalty was deemed unwarranted, and the Tribunal set it aside, allowing any consequential reliefs as per law. Case-Laws Central Excise Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255248