https://www.taxtmi.com/caselaws?id=51590 Deductions claimed from assessable value under Section 4 of the Central Excise Act for freight, insurance, loading and unloading charges, liquidated damages, interest on receivables and staff salaries could not be finally determined because the assessee had not produced a detailed breakup or supporting evidence before the lower authorities. The record was therefore insufficient to decide the admissibility of the claimed post-removal expenses. As the assessee undertook to furnish the requisite particulars, the matter was remanded for fresh adjudication on proper materials after hearing both sides. en-us Mon, 29 Jul 2002 00:00:00 +0530 Mon, 27 Sep 2010 10:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51590 Deductions claimed from assessable value under Section 4 of the Central Excise Act for freight, insurance, loading and unloading charges, liquidated damages, interest on receivables and staff salaries could not be finally determined because the assessee had not produced a detailed breakup or supporting evidence before the lower authorities. The record was therefore insufficient to decide the admissibility of the claimed post-removal expenses. As the assessee undertook to furnish the requisite particulars, the matter was remanded for fresh adjudication on proper materials after hearing both sides. Case-Laws Central Excise Mon, 29 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51590