https://www.taxtmi.com/caselaws?id=1342 The Tribunal allowed the appeals, ruling that excise duty was not payable on excess freight collected by the appellants as it constituted profit from transportation, not part of the assessable value. The Commissioner (A)'s decision to disallow the refund claim was overturned, as the excess freight was distinguishable from previous cases where no transportation cost was incurred. The Tribunal emphasized the importance of procedural requirements, noting the absence of Show Cause Notices for refund recovery. Various judicial decisions cited supported the appellants' position, leading to the favorable outcome for the appellants. en-us Mon, 11 Sep 2006 00:00:00 +0530 Mon, 14 Apr 2008 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1342 The Tribunal allowed the appeals, ruling that excise duty was not payable on excess freight collected by the appellants as it constituted profit from transportation, not part of the assessable value. The Commissioner (A)'s decision to disallow the refund claim was overturned, as the excess freight was distinguishable from previous cases where no transportation cost was incurred. The Tribunal emphasized the importance of procedural requirements, noting the absence of Show Cause Notices for refund recovery. Various judicial decisions cited supported the appellants' position, leading to the favorable outcome for the appellants. Case-Laws Central Excise Mon, 11 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1342