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2004 (9) TMI 225 - AT - Central ExciseExtract: .......xcess of the actuals. By law, the cost of transportation is not includible in the assessable value as held in the decision of this Tribunal quoted (supra). There is no justification for imposing any penalty. Thus there is no merit in the Order-in-Appeal and the same is liable to be set aside. Therefore we allow the appeal with consequential relief.
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