https://www.taxtmi.com/caselaws?id=200890 Delivery charges reflected in invoices were held not to form part of the sale consideration for excisable goods on the facts found, so the related demands of interest and penalty could not stand; the absence of suppression also supported setting aside penal consequences. The High Court further noted that an appellate forum should not dispose of an appeal beyond the scope of the challenge actually pressed, and the Tribunal's order required modification to the extent it had set aside the duty demand without the assessee pursuing that ground. Relief from interest and penalty was therefore maintained, while the overbroad disposal was corrected. en-us Tue, 24 Jan 2017 00:00:00 +0530 Tue, 01 May 2018 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200890 Delivery charges reflected in invoices were held not to form part of the sale consideration for excisable goods on the facts found, so the related demands of interest and penalty could not stand; the absence of suppression also supported setting aside penal consequences. The High Court further noted that an appellate forum should not dispose of an appeal beyond the scope of the challenge actually pressed, and the Tribunal's order required modification to the extent it had set aside the duty demand without the assessee pursuing that ground. Relief from interest and penalty was therefore maintained, while the overbroad disposal was corrected. Case-Laws Central Excise Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200890