https://www.taxtmi.com/caselaws?id=777363 Royalty on coal was treated as includible in assessable value for the normal period because it was not a tax within the valuation exclusion, but the extended period was unavailable due to bona fide legal uncertainty and no suppression of facts. Stowing excise duty was excluded from transaction value as a statutory duty of excise, not sale consideration. Primary education cess, rural employment cess, public works cess, road cess and AMBH cess were also excluded as statutory taxes collected for remittance to the authorities. Interest and penalty could not survive on the disallowed components, and the penalties were set aside. en-us Thu, 07 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 13:05:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777363 Royalty on coal was treated as includible in assessable value for the normal period because it was not a tax within the valuation exclusion, but the extended period was unavailable due to bona fide legal uncertainty and no suppression of facts. Stowing excise duty was excluded from transaction value as a statutory duty of excise, not sale consideration. Primary education cess, rural employment cess, public works cess, road cess and AMBH cess were also excluded as statutory taxes collected for remittance to the authorities. Interest and penalty could not survive on the disallowed components, and the penalties were set aside. Case-Laws Central Excise Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777363