https://www.taxtmi.com/caselaws?id=435049 The Tribunal ruled in favor of the appellant, setting aside the demand for short paid duty, interest, and penalties related to the alleged undervaluation of wooden crates. The decision was based on precedents such as International Auto Ltd., holding that the cost of free supplies need not be included in the assessable value for excise duty payment. By aligning with past decisions and legal interpretations, the Tribunal concluded that the demand alleging the inclusion of the value of free supplies was not sustainable, allowing the appeal with consequential relief. en-us Tue, 07 Mar 2023 00:00:00 +0530 Sat, 11 Mar 2023 08:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435049 The Tribunal ruled in favor of the appellant, setting aside the demand for short paid duty, interest, and penalties related to the alleged undervaluation of wooden crates. The decision was based on precedents such as International Auto Ltd., holding that the cost of free supplies need not be included in the assessable value for excise duty payment. By aligning with past decisions and legal interpretations, the Tribunal concluded that the demand alleging the inclusion of the value of free supplies was not sustainable, allowing the appeal with consequential relief. Case-Laws Central Excise Tue, 07 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435049