https://www.taxtmi.com/caselaws?id=270362 The Tribunal ruled in favor of the appellant, a manufacturer of paints and varnishes, regarding the exclusion of freight charges from the assessable value for excise duty calculation. The appellant's evidence of separate documentation for freight charges, despite not being explicitly mentioned in excise invoices, supported the exclusion of transportation charges. The Tribunal held that technical lapses in invoicing should not result in duty imposition, citing relevant precedents. As a result, the Tribunal set aside the previous order and allowed the appeal, determining that the freight charges should not be included in the assessable value for excise duty calculation. en-us Wed, 16 Sep 2015 00:00:00 +0530 Tue, 05 Jan 2016 11:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270362 The Tribunal ruled in favor of the appellant, a manufacturer of paints and varnishes, regarding the exclusion of freight charges from the assessable value for excise duty calculation. The appellant's evidence of separate documentation for freight charges, despite not being explicitly mentioned in excise invoices, supported the exclusion of transportation charges. The Tribunal held that technical lapses in invoicing should not result in duty imposition, citing relevant precedents. As a result, the Tribunal set aside the previous order and allowed the appeal, determining that the freight charges should not be included in the assessable value for excise duty calculation. Case-Laws Central Excise Wed, 16 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270362