Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2003 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (9) TMI 782 - AT - Central ExciseExtract: .......y restricts its appeal to the penalty. 5. By applying the ratio of the judgment of the Supreme Court, it would follow that the amount collected as insurance charges, but not so actually utilised cannot form part of the value of the goods. The penalty was therefore not imposable. 6. The appeal is accordingly allowed and the impugned order set aside.
|