https://www.taxtmi.com/caselaws?id=466857 Issue concerns whether amounts charged as equalised or fixed freight exceeding actual freight paid form part of the assessable/transaction value of excisable goods. Applying the principle that excise duty is on the manufacturer and not on dealers' profits, the excess constitutes profit on transportation and therefore is not part of the assessable value under the valuation regime; accordingly the demand and penalties based solely on including such excess freight in value are unsustainable and the appeal is allowed. en-us Wed, 03 Jan 2024 00:00:00 +0530 Mon, 23 Feb 2026 19:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466857 Issue concerns whether amounts charged as equalised or fixed freight exceeding actual freight paid form part of the assessable/transaction value of excisable goods. Applying the principle that excise duty is on the manufacturer and not on dealers' profits, the excess constitutes profit on transportation and therefore is not part of the assessable value under the valuation regime; accordingly the demand and penalties based solely on including such excess freight in value are unsustainable and the appeal is allowed. Case-Laws Central Excise Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466857