https://www.taxtmi.com/caselaws?id=352161 The Tribunal ruled that expenses incurred post goods clearance from the factory gate are admissible for deduction and should not be included in the transaction value for Central Excise duty assessment. The Order-in-Appeal was set aside, and the matter was remanded to the Original Authority for re-determination of assessable value and Central Excise Duty for the year 2001-2002, based on Section 4 of the Central Excise Act, 1944. This decision clarifies the treatment of expenses under provisional assessment and provides guidance on interpreting transaction value in Central Excise cases. en-us Thu, 07 Sep 2017 00:00:00 +0530 Fri, 08 Dec 2017 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352161 The Tribunal ruled that expenses incurred post goods clearance from the factory gate are admissible for deduction and should not be included in the transaction value for Central Excise duty assessment. The Order-in-Appeal was set aside, and the matter was remanded to the Original Authority for re-determination of assessable value and Central Excise Duty for the year 2001-2002, based on Section 4 of the Central Excise Act, 1944. This decision clarifies the treatment of expenses under provisional assessment and provides guidance on interpreting transaction value in Central Excise cases. Case-Laws Central Excise Thu, 07 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352161