https://www.taxtmi.com/caselaws?id=52810 The Tribunal held that the cost of coating pipes post-manufacture should not be included in the assessable value for excise duty calculation. The duty demand and penalty imposed by Central Excise authorities were deemed legally unsustainable as they conflicted with established legal positions and relevant Circulars, leading to the appeals being allowed and the impugned order set aside. en-us Tue, 09 Mar 2004 00:00:00 +0530 Thu, 07 Oct 2010 18:49:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52810 The Tribunal held that the cost of coating pipes post-manufacture should not be included in the assessable value for excise duty calculation. The duty demand and penalty imposed by Central Excise authorities were deemed legally unsustainable as they conflicted with established legal positions and relevant Circulars, leading to the appeals being allowed and the impugned order set aside. Case-Laws Central Excise Tue, 09 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52810