https://www.taxtmi.com/caselaws?id=353426 The Tribunal allowed the appeals, setting aside the differential duty demand on goods sold at a higher price than the value on which Central Excise duty was paid. It was held that cutting and packing charges should not be included in the assessable value of goods for duty calculation. The Tribunal emphasized the importance of considering the value of goods at the time of clearance, not the selling price, based on previous judgments. The Tribunal concluded that the appellant's case was distinguishable from others, leading to the dismissal of the Revenue's appeals. en-us Fri, 29 Dec 2017 00:00:00 +0530 Thu, 11 Jan 2018 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353426 The Tribunal allowed the appeals, setting aside the differential duty demand on goods sold at a higher price than the value on which Central Excise duty was paid. It was held that cutting and packing charges should not be included in the assessable value of goods for duty calculation. The Tribunal emphasized the importance of considering the value of goods at the time of clearance, not the selling price, based on previous judgments. The Tribunal concluded that the appellant's case was distinguishable from others, leading to the dismissal of the Revenue's appeals. Case-Laws Central Excise Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353426