https://www.taxtmi.com/caselaws?id=447844 The Tribunal set aside the impugned order, allowing the appeal by concluding that excess freight collected by the appellant from customers, compared to the actual freight paid to the transporter, should not be included in the assessable value for excise duty. This decision aligns with the precedent set by the SC in Baroda Electric Meters Ltd, which determined that such excess freight pertains to transportation charges rather than profit from the sale of goods. The Tribunal found the issue settled by previous judgments and not open to further debate. Judgment was pronounced on 15.12.2023. en-us Fri, 15 Dec 2023 00:00:00 +0530 Sat, 06 Jan 2024 07:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447844 The Tribunal set aside the impugned order, allowing the appeal by concluding that excess freight collected by the appellant from customers, compared to the actual freight paid to the transporter, should not be included in the assessable value for excise duty. This decision aligns with the precedent set by the SC in Baroda Electric Meters Ltd, which determined that such excess freight pertains to transportation charges rather than profit from the sale of goods. The Tribunal found the issue settled by previous judgments and not open to further debate. Judgment was pronounced on 15.12.2023. Case-Laws Central Excise Fri, 15 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447844