2018 (10) TMI 688

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..... such goods is not includible in the assessable value under Section 4 of the Central Excise Act, 1944 and not chargeable to Central Excise duty under Section 3 of the Act. In the instant case, the appellant has claimed the handling charges of 1% of the value as part of the transportation cost. Therefore, it is not includible in the assessable value - appeal allowed - decided in favor of appell .....

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..... cts the Central Excise duty under the heading 85 of CETA, 1985. The appellant clears the goods from their factory and through their depots situated in different parts of the country. The appellant has shown the handling charges collected @ 1% of the value as a part of the transaction cost by raising separate bills. So, the Department has demanded the duty of ₹ 64,660/- with equal penalty und .....

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