https://www.taxtmi.com/caselaws?id=268087 The Tribunal held that ground rental charges collected for scrap should be included in the assessable value for central excise duty payment. The charges were deemed applicable regardless of whether payment for the scrap had been made, as they were imposed if the scrap was not removed from the premises. The Tribunal distinguished the case from previous decisions where similar charges were considered as interest on delayed payments. As evidence did not support the charges being related to delayed payments or interest, they were deemed part of the assessable value for excise duty. en-us Wed, 04 Feb 2015 00:00:00 +0530 Mon, 04 Jan 2016 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268087 The Tribunal held that ground rental charges collected for scrap should be included in the assessable value for central excise duty payment. The charges were deemed applicable regardless of whether payment for the scrap had been made, as they were imposed if the scrap was not removed from the premises. The Tribunal distinguished the case from previous decisions where similar charges were considered as interest on delayed payments. As evidence did not support the charges being related to delayed payments or interest, they were deemed part of the assessable value for excise duty. Case-Laws Central Excise Wed, 04 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268087