https://www.taxtmi.com/caselaws?id=758446 The Appellate Tribunal CESTAT Ahmedabad ruled that freight and handling charges separately shown in sale invoices are not includable in the assessable value of excisable goods for Excise Duty purposes. The Tribunal set aside the duty demand and penalty, aligning with established precedents that such charges are legitimate and not additional consideration. Consequently, the appeal was allowed, and the impugned order was modified, affirming that these charges should not affect the assessable value. en-us Wed, 11 Sep 2024 00:00:00 +0530 Sat, 14 Sep 2024 08:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758446 The Appellate Tribunal CESTAT Ahmedabad ruled that freight and handling charges separately shown in sale invoices are not includable in the assessable value of excisable goods for Excise Duty purposes. The Tribunal set aside the duty demand and penalty, aligning with established precedents that such charges are legitimate and not additional consideration. Consequently, the appeal was allowed, and the impugned order was modified, affirming that these charges should not affect the assessable value. Case-Laws Central Excise Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758446