2002 (8) TMI 758 - AT - Central Excise

Summary

The appeal was filed against an order-in-original passed by the Commissioner of Central Excise, New Delhi. The issue involved the addition of forwarding and insurance charges to the value of goods. The demand for the period prior to 1-7-2000 was found to be time-barred and quashed. For the period after 1-7-2000, the appellants were entitled to abatement towards transportation costs under Rule 5 of the Central Excise Valuation Rules, 2000. The case was remanded back for fresh decision, and the order for interest and penalty was set aside. Appeal allowed.