https://www.taxtmi.com/caselaws?id=1041 The Tribunal ruled in favor of the appellants, finding that the inclusion of Screen Development Charges (SDC) in the assessable value was not justified as the charges were for security purposes and later canceled. The Tribunal also held that the non-inclusion of freight and packing charges in the assessable value was not sustainable, leading to the dismissal of the penalty under Section 11AC and interest under Section 11AB. The appeal was allowed, the Order-in-Appeal was set aside, and the judgment was pronounced on 27-7-2006. en-us Thu, 27 Jul 2006 00:00:00 +0530 Mon, 14 Apr 2008 05:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1041 The Tribunal ruled in favor of the appellants, finding that the inclusion of Screen Development Charges (SDC) in the assessable value was not justified as the charges were for security purposes and later canceled. The Tribunal also held that the non-inclusion of freight and packing charges in the assessable value was not sustainable, leading to the dismissal of the penalty under Section 11AC and interest under Section 11AB. The appeal was allowed, the Order-in-Appeal was set aside, and the judgment was pronounced on 27-7-2006. Case-Laws Central Excise Thu, 27 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1041