https://www.taxtmi.com/caselaws?id=444001 The Tribunal held that the excess amount of freight collected from customers by the appellant should not be included in the assessable value for charging excise duty. Referring to legal precedents, including Baroda Electric Meters, the Tribunal emphasized that excise duty is on the manufacturer, not profits from transportation. Despite the appellant's argument for considering the net difference in freight, the Tribunal focused on the main issue and allowed the appeals, setting aside the impugned orders. en-us Thu, 05 Oct 2023 00:00:00 +0530 Sat, 07 Oct 2023 08:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444001 The Tribunal held that the excess amount of freight collected from customers by the appellant should not be included in the assessable value for charging excise duty. Referring to legal precedents, including Baroda Electric Meters, the Tribunal emphasized that excise duty is on the manufacturer, not profits from transportation. Despite the appellant's argument for considering the net difference in freight, the Tribunal focused on the main issue and allowed the appeals, setting aside the impugned orders. Case-Laws Central Excise Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444001