https://www.taxtmi.com/caselaws?id=373933 The Tribunal set aside the impugned order, allowing the appeals of the manufacturers against the differential duty, interest, and penalty imposed under the Central Excise Act, 1944. The Tribunal held that transportation costs should not be included in the assessable value of the goods, as per the Supreme Court's decision. It was established that the manufacturer did not retain ownership of the goods at the site of assembly, and the sale did not occur at the buyer's premises, leading to the favorable outcome for the appellants. en-us Thu, 17 Jan 2019 00:00:00 +0530 Wed, 23 Jan 2019 07:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373933 The Tribunal set aside the impugned order, allowing the appeals of the manufacturers against the differential duty, interest, and penalty imposed under the Central Excise Act, 1944. The Tribunal held that transportation costs should not be included in the assessable value of the goods, as per the Supreme Court's decision. It was established that the manufacturer did not retain ownership of the goods at the site of assembly, and the sale did not occur at the buyer's premises, leading to the favorable outcome for the appellants. Case-Laws Central Excise Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373933