https://www.taxtmi.com/caselaws?id=760654 The Appellate Tribunal CESTAT Ahmedabad ruled that excess freight collected by the appellant should not be included in the assessable value of excisable goods for excise duty purposes. Citing previous judgments, including a Supreme Court ruling, the Tribunal determined that excess freight constitutes profit from transportation, not part of the goods' value. Consequently, the Tribunal set aside the impugned orders, allowing the appeals and deeming the demand unsustainable. The decision was based on legal precedents and the merits of the case, without addressing alternative submissions by the appellant's representative. en-us Wed, 23 Oct 2024 00:00:00 +0530 Fri, 25 Oct 2024 08:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760654 The Appellate Tribunal CESTAT Ahmedabad ruled that excess freight collected by the appellant should not be included in the assessable value of excisable goods for excise duty purposes. Citing previous judgments, including a Supreme Court ruling, the Tribunal determined that excess freight constitutes profit from transportation, not part of the goods' value. Consequently, the Tribunal set aside the impugned orders, allowing the appeals and deeming the demand unsustainable. The decision was based on legal precedents and the merits of the case, without addressing alternative submissions by the appellant's representative. Case-Laws Central Excise Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760654