https://www.taxtmi.com/caselaws?id=53190 The Tribunal set aside the decision of the Commissioner (Appeals) and ruled in favor of the appellants, holding that transportation charges from the warehouse to different depots should not be included in the assessable value for excise duty calculation when not recovered from buyers. Citing a precedent involving Gas Authority of India Ltd., the Tribunal emphasized that assessable values should be based on prices fixed by the Administrative Price Mechanism, and since the appellants could not vary prices charged to customers, there was no justification for adding transportation charges to the assessable value. The appeal was allowed, providing relief to the appellants. en-us Fri, 30 Jan 2004 00:00:00 +0530 Mon, 11 Oct 2010 14:25:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53190 The Tribunal set aside the decision of the Commissioner (Appeals) and ruled in favor of the appellants, holding that transportation charges from the warehouse to different depots should not be included in the assessable value for excise duty calculation when not recovered from buyers. Citing a precedent involving Gas Authority of India Ltd., the Tribunal emphasized that assessable values should be based on prices fixed by the Administrative Price Mechanism, and since the appellants could not vary prices charged to customers, there was no justification for adding transportation charges to the assessable value. The appeal was allowed, providing relief to the appellants. Case-Laws Central Excise Fri, 30 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53190