https://www.taxtmi.com/caselaws?id=916 Loading charges incurred at the factory gate and remuneration paid to the buyer's employees stationed in the factory for quality control were held includible in the assessable value because they related to removal, testing, and marketability of the detergents. Penalty under Section 11AC could not be sustained for any period before its commencement on 28-9-1996, as the provision has no retrospective effect. Penalty under Rule 173Q was also set aside because the capital goods credit had already been reversed before the show-cause notice, leaving no basis for the residual penalty. en-us Mon, 10 Jul 2006 00:00:00 +0530 Sun, 13 Apr 2008 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=916 Loading charges incurred at the factory gate and remuneration paid to the buyer's employees stationed in the factory for quality control were held includible in the assessable value because they related to removal, testing, and marketability of the detergents. Penalty under Section 11AC could not be sustained for any period before its commencement on 28-9-1996, as the provision has no retrospective effect. Penalty under Rule 173Q was also set aside because the capital goods credit had already been reversed before the show-cause notice, leaving no basis for the residual penalty. Case-Laws Central Excise Mon, 10 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=916