https://www.taxtmi.com/caselaws?id=74053 The Tribunal upheld the Collector (Appeals)'s order allowing the abatement of equalized freight in a case involving a refund claim based on the assessable value under the Central Excises and Salt Act, 1944. The Tribunal emphasized the relevance of the Supreme Court's judgment in Union of India v. Bombay Tyre International Ltd., stating that averaged freight included in the sale price should be abated to determine the factory gate price for excise duty assessment. The Tribunal dismissed the Revenue's arguments against abatement, affirming the Collector (Appeals)'s decision and denying the appeal. en-us Fri, 18 Nov 1988 00:00:00 +0530 Mon, 06 Jun 2011 13:14:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74053 The Tribunal upheld the Collector (Appeals)'s order allowing the abatement of equalized freight in a case involving a refund claim based on the assessable value under the Central Excises and Salt Act, 1944. The Tribunal emphasized the relevance of the Supreme Court's judgment in Union of India v. Bombay Tyre International Ltd., stating that averaged freight included in the sale price should be abated to determine the factory gate price for excise duty assessment. The Tribunal dismissed the Revenue's arguments against abatement, affirming the Collector (Appeals)'s decision and denying the appeal. Case-Laws Central Excise Fri, 18 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74053