https://www.taxtmi.com/caselaws?id=334839 The Tribunal ruled in favor of the appellant on both issues. It held that delivery charges collected from buyers should not attract duty post-clearance for duty-paid goods. Additionally, it determined that the assessable value for goods cleared to Company-Owned Company-Outlets (COCO) should not be based on the price prevailing at that location, as COCO was not considered the 'place of removal' for excise duty purposes. The Tribunal's decision aligned with previous case law interpretations and allowed the appeal on both grounds. en-us Wed, 21 Sep 2016 00:00:00 +0530 Tue, 22 Nov 2016 12:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334839 The Tribunal ruled in favor of the appellant on both issues. It held that delivery charges collected from buyers should not attract duty post-clearance for duty-paid goods. Additionally, it determined that the assessable value for goods cleared to Company-Owned Company-Outlets (COCO) should not be based on the price prevailing at that location, as COCO was not considered the 'place of removal' for excise duty purposes. The Tribunal's decision aligned with previous case law interpretations and allowed the appeal on both grounds. Case-Laws Central Excise Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334839