https://www.taxtmi.com/caselaws?id=40565 The court allowed the writ petitions, directing the exclusion of transportation charges from the assessable value under Sec. 4(2) of the Central Excises and Salt Act, 1944. The court criticized the excise authorities for misunderstanding the petitioner's pricing structure and failing to consider detailed figures showing varying transportation charges. The judgment clarified that transportation charges genuinely incurred should be excluded from the assessable value, emphasizing the correct application of Sec. 4(2) in determining assessable value for excisable goods. The petitioner was awarded costs, and the bonds executed were canceled. en-us Wed, 25 Oct 1978 00:00:00 +0530 Mon, 10 May 2010 15:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40565 The court allowed the writ petitions, directing the exclusion of transportation charges from the assessable value under Sec. 4(2) of the Central Excises and Salt Act, 1944. The court criticized the excise authorities for misunderstanding the petitioner's pricing structure and failing to consider detailed figures showing varying transportation charges. The judgment clarified that transportation charges genuinely incurred should be excluded from the assessable value, emphasizing the correct application of Sec. 4(2) in determining assessable value for excisable goods. The petitioner was awarded costs, and the bonds executed were canceled. Case-Laws Central Excise Wed, 25 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40565