https://www.taxtmi.com/caselaws?id=362848 The Tribunal upheld the decision of the Commissioner, confirming the duty demand of Rs. 7,09,300 against the appellant for including transportation costs in the assessable value of finished goods, leading to over-valuation. The Tribunal ruled in favor of the Department, excluding freight and insurance charges from the assessable value, necessitating a re-calculation of duty and refund entitlement for the appellant. The appeal filed by the appellant against the duty demand and penalty was dismissed, bringing the case to a close. en-us Mon, 12 Mar 2018 00:00:00 +0530 Thu, 05 Jul 2018 09:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362848 The Tribunal upheld the decision of the Commissioner, confirming the duty demand of Rs. 7,09,300 against the appellant for including transportation costs in the assessable value of finished goods, leading to over-valuation. The Tribunal ruled in favor of the Department, excluding freight and insurance charges from the assessable value, necessitating a re-calculation of duty and refund entitlement for the appellant. The appeal filed by the appellant against the duty demand and penalty was dismissed, bringing the case to a close. Case-Laws Central Excise Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362848