https://www.taxtmi.com/caselaws?id=196180 The Appellate Tribunal CESTAT NEW DELHI upheld the decision of the Commissioner (Appeals), confirming a demand against the appellants for collected amounts on account of freight and charges not initially disclosed. The Tribunal relied on the definition of transaction value under Section 4(3)(d) of the Central Excise Act and the precedent set by the Larger Bench in a similar case. The Tribunal affirmed the inclusion of the additional charges in the assessable value of the final products, dismissing the appeal based on established law. en-us Mon, 04 Oct 2010 00:00:00 +0530 Tue, 21 Nov 2017 11:02:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196180 The Appellate Tribunal CESTAT NEW DELHI upheld the decision of the Commissioner (Appeals), confirming a demand against the appellants for collected amounts on account of freight and charges not initially disclosed. The Tribunal relied on the definition of transaction value under Section 4(3)(d) of the Central Excise Act and the precedent set by the Larger Bench in a similar case. The Tribunal affirmed the inclusion of the additional charges in the assessable value of the final products, dismissing the appeal based on established law. Case-Laws Central Excise Mon, 04 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196180