https://www.taxtmi.com/caselaws?id=175997 The Tribunal, in a case concerning differential duty demands due to claimed deductions in freight charges without documentary evidence, ruled in favor of the respondent. The majority held that excess freight charges collected did not constitute assessable value, aligning with Supreme Court precedent. Despite a dissenting opinion emphasizing actual incurred freight, the majority decision upheld the validity of deductions based on average equalized freight charges from previous years. The revenue's appeal was rejected, affirming the respondent's deduction method as lawful and consistent with established legal principles. en-us Fri, 23 Nov 2007 00:00:00 +0530 Wed, 20 Sep 2017 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175997 The Tribunal, in a case concerning differential duty demands due to claimed deductions in freight charges without documentary evidence, ruled in favor of the respondent. The majority held that excess freight charges collected did not constitute assessable value, aligning with Supreme Court precedent. Despite a dissenting opinion emphasizing actual incurred freight, the majority decision upheld the validity of deductions based on average equalized freight charges from previous years. The revenue's appeal was rejected, affirming the respondent's deduction method as lawful and consistent with established legal principles. Case-Laws Central Excise Fri, 23 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175997