https://www.taxtmi.com/caselaws?id=78728 SC held that freight charges from the manufacturer's factory gate to the related person's depot must be included in the assessable value for excise on sale between related persons; the tribunal's contrary order was reversed and decision rendered for the revenue. However, the imposition of penalty under s.11AC was quashed because the charge requires mens rea (fraud, suppression or misstatement) and the show cause notice contained no allegation of fraud or suppression, making the penalty impermissible. en-us Fri, 10 Dec 2010 00:00:00 +0530 Tue, 26 Aug 2025 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78728 SC held that freight charges from the manufacturer's factory gate to the related person's depot must be included in the assessable value for excise on sale between related persons; the tribunal's contrary order was reversed and decision rendered for the revenue. However, the imposition of penalty under s.11AC was quashed because the charge requires mens rea (fraud, suppression or misstatement) and the show cause notice contained no allegation of fraud or suppression, making the penalty impermissible. Case-Laws Central Excise Fri, 10 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78728