2005 (2) TMI 409

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....ber (J)]. - The above captioned appeal was earlier disposed of vide final order dated 12-8-2004. The order in appeal passed by the Commissioner of Central Excise, Ludhiana was modified in respect of duty as well as penalty but no order regarding liability of the appellants to pay interest under Section 11AB and their entitlement to the exclusion of transportation charges, was passed while disposin....

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....ges are not liable to be included in the assessable value of the goods sold at the factory gate of the assessee. By following this very judgment of the Apex Court, the Tribunal had earlier allowed to the appellants, the exclusion of these charges in the assessable value of the goods vide Final Order No. 659/03-NB(A), dated 28-11-2003. 4. The liability to pay interest on the duty amounts has bee....