https://www.taxtmi.com/caselaws?id=271935 The Tribunal allowed the appeal, setting aside the order upholding central excise demand and penalty against the appellant. The case centered on the ownership of goods until delivery to buyers, with the appellant citing a previous tribunal decision in their favor. The Tribunal emphasized that transportation costs to buyers' premises do not impact the assessable value of excisable goods unless included in the goods' price. It concluded that the transport company's proceeds did not contribute to the assessable value of cleared goods, leading to the appeals being allowed in favor of the appellants. en-us Wed, 03 Feb 2016 00:00:00 +0530 Mon, 22 Feb 2016 09:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271935 The Tribunal allowed the appeal, setting aside the order upholding central excise demand and penalty against the appellant. The case centered on the ownership of goods until delivery to buyers, with the appellant citing a previous tribunal decision in their favor. The Tribunal emphasized that transportation costs to buyers' premises do not impact the assessable value of excisable goods unless included in the goods' price. It concluded that the transport company's proceeds did not contribute to the assessable value of cleared goods, leading to the appeals being allowed in favor of the appellants. Case-Laws Central Excise Wed, 03 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271935