https://www.taxtmi.com/caselaws?id=54435 The Tribunal ruled in favor of the assessee in both issues. In the first issue, excess charges for transportation were held to be excluded from the assessable value as they constituted the assessee's "profits on transportation," leading to the setting aside of the duty and penalty demand. In the second issue, the Tribunal upheld the abatement of duty from the invoice price of goods under Section 4(4)(d)(ii) of the Central Excise Act, following the Supreme Court's dismissal of the review petition. Consequently, the Revenue's appeal was rejected in both instances. en-us Wed, 09 Feb 2005 00:00:00 +0530 Wed, 20 Oct 2010 10:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54435 The Tribunal ruled in favor of the assessee in both issues. In the first issue, excess charges for transportation were held to be excluded from the assessable value as they constituted the assessee's "profits on transportation," leading to the setting aside of the duty and penalty demand. In the second issue, the Tribunal upheld the abatement of duty from the invoice price of goods under Section 4(4)(d)(ii) of the Central Excise Act, following the Supreme Court's dismissal of the review petition. Consequently, the Revenue's appeal was rejected in both instances. Case-Laws Central Excise Wed, 09 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54435