https://www.taxtmi.com/caselaws?id=450 The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellant, a company, in a case involving duty demand and penalty imposed by the Commissioner of Central Excise. The dispute centered on the assessable value for consignments cleared to depots and the exclusion of Across-the-Board Rebate (ABR). The Tribunal held that the assessable value should be based on the sale price at the depot at the time of removal from the factory. It found that the appellant had correctly passed on the ABR to buyers, leading to the unsustainable duty demand being vacated and the penalty set aside. en-us Tue, 29 Nov 2005 00:00:00 +0530 Tue, 22 Aug 2017 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450 The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellant, a company, in a case involving duty demand and penalty imposed by the Commissioner of Central Excise. The dispute centered on the assessable value for consignments cleared to depots and the exclusion of Across-the-Board Rebate (ABR). The Tribunal held that the assessable value should be based on the sale price at the depot at the time of removal from the factory. It found that the appellant had correctly passed on the ABR to buyers, leading to the unsustainable duty demand being vacated and the penalty set aside. Case-Laws Central Excise Tue, 29 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450