https://www.taxtmi.com/caselaws?id=351445 The Tribunal upheld the inclusion of transportation charges in the assessable value of PSC Poles for electricity distribution, based on the contract terms indicating the sale's completion at the client's depot. Duty demands were limited to the normal period, with the penalty imposed on the appellant set aside due to lack of evidence of suppression or intention to evade payment. A re-calculation of duty liability based on cum-duty valuation was allowed, subject to satisfactory verification by the authorities. en-us Fri, 15 Sep 2017 00:00:00 +0530 Sat, 25 Nov 2017 08:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351445 The Tribunal upheld the inclusion of transportation charges in the assessable value of PSC Poles for electricity distribution, based on the contract terms indicating the sale's completion at the client's depot. Duty demands were limited to the normal period, with the penalty imposed on the appellant set aside due to lack of evidence of suppression or intention to evade payment. A re-calculation of duty liability based on cum-duty valuation was allowed, subject to satisfactory verification by the authorities. Case-Laws Central Excise Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351445