https://www.taxtmi.com/caselaws?id=257051 The Tribunal allowed the appeal, setting aside the impugned judgment and providing consequential relief, holding that excess transportation and insurance charges collected by the appellant are not includible in the assessable value for excise duty calculation. The decision emphasized that excise duty is on the manufacturer, not on dealer profits from transportation, distinguishing the case from precedent where transportation charges were included in the assessable value under different circumstances. en-us Wed, 22 Oct 2014 00:00:00 +0530 Sat, 28 Feb 2015 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257051 The Tribunal allowed the appeal, setting aside the impugned judgment and providing consequential relief, holding that excess transportation and insurance charges collected by the appellant are not includible in the assessable value for excise duty calculation. The decision emphasized that excise duty is on the manufacturer, not on dealer profits from transportation, distinguishing the case from precedent where transportation charges were included in the assessable value under different circumstances. Case-Laws Central Excise Wed, 22 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257051