https://www.taxtmi.com/caselaws?id=754236 The Tribunal CESTAT Ahmedabad ruled that excess freight collected by the appellant should not be included in the assessable value of excisable goods. This decision aligns with the SC's interpretation that excise duty is a tax on the manufacturer, not on transportation profits. The Tribunal set aside the impugned order, deeming the demand and penalties unsustainable, and allowed the appeals, reinforcing the precedent that excess freight constitutes profit from transportation, not part of the goods' value. en-us Tue, 18 Jun 2024 00:00:00 +0530 Wed, 19 Jun 2024 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754236 The Tribunal CESTAT Ahmedabad ruled that excess freight collected by the appellant should not be included in the assessable value of excisable goods. This decision aligns with the SC's interpretation that excise duty is a tax on the manufacturer, not on transportation profits. The Tribunal set aside the impugned order, deeming the demand and penalties unsustainable, and allowed the appeals, reinforcing the precedent that excess freight constitutes profit from transportation, not part of the goods' value. Case-Laws Central Excise Tue, 18 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754236