https://www.taxtmi.com/caselaws?id=1868 Deduction from assessable value was allowed for dealer bonus on an actual basis, but was disallowed for commission to selling agents and for freight and transportation charges where the sale price was on an ex-works basis. The bank charges claim was not finally decided and was remanded for fresh consideration because the amount claimed exceeded the sum contractually recoverable from customers. Penalty under Rule 173Q was set aside as the assessee had disclosed the deduction claims, followed the prescribed removal procedure, and the dispute was legal in nature without a showing of statutory breach or intent to evade duty. en-us Tue, 13 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1868 Deduction from assessable value was allowed for dealer bonus on an actual basis, but was disallowed for commission to selling agents and for freight and transportation charges where the sale price was on an ex-works basis. The bank charges claim was not finally decided and was remanded for fresh consideration because the amount claimed exceeded the sum contractually recoverable from customers. Penalty under Rule 173Q was set aside as the assessee had disclosed the deduction claims, followed the prescribed removal procedure, and the dispute was legal in nature without a showing of statutory breach or intent to evade duty. Case-Laws Central Excise Tue, 13 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1868