https://www.taxtmi.com/caselaws?id=438526 The Tribunal ruled in favor of the appellant, stating that surplus freight charges need not be included in the assessable value for excise duty calculation. The decision emphasized that excise duty is imposed on the manufacturer, not on profits from transportation. The demand to include surplus freight charges was set aside, allowing the appeal. Additionally, the issue of inspection charges was not separately addressed, and the decision of the Commissioner (Appeals) regarding this matter remained unchanged. en-us Thu, 01 Jun 2023 00:00:00 +0530 Fri, 02 Jun 2023 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438526 The Tribunal ruled in favor of the appellant, stating that surplus freight charges need not be included in the assessable value for excise duty calculation. The decision emphasized that excise duty is imposed on the manufacturer, not on profits from transportation. The demand to include surplus freight charges was set aside, allowing the appeal. Additionally, the issue of inspection charges was not separately addressed, and the decision of the Commissioner (Appeals) regarding this matter remained unchanged. Case-Laws Central Excise Thu, 01 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438526