https://www.taxtmi.com/caselaws?id=786235 Transaction value disputes concern whether specified levies form part of 'other taxes' for assessable value. The Tribunal held royalty is includible in transaction value for the normal limitation period but relief granted against extended period because there was no intent to evade duty; consequently interest and penalty were set aside. Amounts collected as stowing excise duty, forest transit fee, Madhya Pradesh rural infrastructure and road tax, entry tax (for the period later dropped), terminal tax, and development and environment cess are regulatory taxes and excluded from transaction value and their duty, interest and penalties were set aside. Captive consumption of coal qualified for exemption and related demands were quashed. Matter remitted for re determination consistent with these findings. en-us Fri, 06 Feb 2026 00:00:00 +0530 Tue, 10 Feb 2026 07:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786235 Transaction value disputes concern whether specified levies form part of 'other taxes' for assessable value. The Tribunal held royalty is includible in transaction value for the normal limitation period but relief granted against extended period because there was no intent to evade duty; consequently interest and penalty were set aside. Amounts collected as stowing excise duty, forest transit fee, Madhya Pradesh rural infrastructure and road tax, entry tax (for the period later dropped), terminal tax, and development and environment cess are regulatory taxes and excluded from transaction value and their duty, interest and penalties were set aside. Captive consumption of coal qualified for exemption and related demands were quashed. Matter remitted for re determination consistent with these findings. Case-Laws Central Excise Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786235