https://www.taxtmi.com/caselaws?id=362942 The Appeals, initially dismissed for non-prosecution, were restored for final disposal upon application by the appellants with reasons for dismissal and mutual consent. The main issue revolved around abatement of transportation costs, including insurance charges, from the assessable value for Central Excise duty payment. The Tribunal set aside the impugned order rejecting the appeals, emphasizing the need for elaborate verification of evidence provided by the appellants. The decision allowed the appeal by way of remand for further consideration and verification of evidence before the lower adjudicating authority, ensuring the appellants' right to present evidence in accordance with the law. en-us Wed, 16 May 2018 00:00:00 +0530 Fri, 06 Jul 2018 07:52:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362942 The Appeals, initially dismissed for non-prosecution, were restored for final disposal upon application by the appellants with reasons for dismissal and mutual consent. The main issue revolved around abatement of transportation costs, including insurance charges, from the assessable value for Central Excise duty payment. The Tribunal set aside the impugned order rejecting the appeals, emphasizing the need for elaborate verification of evidence provided by the appellants. The decision allowed the appeal by way of remand for further consideration and verification of evidence before the lower adjudicating authority, ensuring the appellants' right to present evidence in accordance with the law. Case-Laws Central Excise Wed, 16 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362942