https://www.taxtmi.com/caselaws?id=42852 Where the factory gate price is ascertainable, depot service charges and unloading charges that do not form part of the price at the factory gate are not includible in the assessable value for central excise duty. Applying that principle, the High Court held that the notices and consequential demand could not stand because they proceeded on inclusion of such depot-related charges despite earlier appellate orders in the assessee's favour. The impugned notice and demand order were therefore quashed, and the excise demand based on those charges was set aside. en-us Thu, 11 Oct 1990 00:00:00 +0530 Mon, 14 Jun 2010 16:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42852 Where the factory gate price is ascertainable, depot service charges and unloading charges that do not form part of the price at the factory gate are not includible in the assessable value for central excise duty. Applying that principle, the High Court held that the notices and consequential demand could not stand because they proceeded on inclusion of such depot-related charges despite earlier appellate orders in the assessee's favour. The impugned notice and demand order were therefore quashed, and the excise demand based on those charges was set aside. Case-Laws Central Excise Thu, 11 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42852