https://www.taxtmi.com/caselaws?id=679 The Appellate Tribunal in New Delhi upheld the Revenue's appeal against an order allowing abatement for loading charges at the depot from the assessable value of goods. The Tribunal distinguished the case from prior Supreme Court decisions, emphasizing the inclusion of loading charges at the place of removal in the assessable value. Referring to legal precedents, including the Modi Rubber Ltd. case, the Tribunal concluded that loading charges at the depot should be considered in the assessable value post-amendment. Consequently, the Tribunal set aside the previous order and allowed the Revenue's appeal. en-us Wed, 15 Feb 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=679 The Appellate Tribunal in New Delhi upheld the Revenue's appeal against an order allowing abatement for loading charges at the depot from the assessable value of goods. The Tribunal distinguished the case from prior Supreme Court decisions, emphasizing the inclusion of loading charges at the place of removal in the assessable value. Referring to legal precedents, including the Modi Rubber Ltd. case, the Tribunal concluded that loading charges at the depot should be considered in the assessable value post-amendment. Consequently, the Tribunal set aside the previous order and allowed the Revenue's appeal. Case-Laws Central Excise Wed, 15 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=679