https://www.taxtmi.com/caselaws?id=51866 The Tribunal found that the duty demands against the appellants were unsustainable as they had not under-valued the goods or paid less duty than due. The Tribunal concluded that the assessable value should only include manufacturing cost and profit, not the profit of Steel Authority of India Ltd. Therefore, the Tribunal set aside the impugned orders and allowed the appeals, providing consequential relief to the appellants. en-us Thu, 16 Jan 2003 00:00:00 +0530 Wed, 29 Sep 2010 10:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51866 The Tribunal found that the duty demands against the appellants were unsustainable as they had not under-valued the goods or paid less duty than due. The Tribunal concluded that the assessable value should only include manufacturing cost and profit, not the profit of Steel Authority of India Ltd. Therefore, the Tribunal set aside the impugned orders and allowed the appeals, providing consequential relief to the appellants. Case-Laws Central Excise Thu, 16 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51866