https://www.taxtmi.com/caselaws?id=87894 Provisional assessment status must be factually verified before determining whether an excise demand is time-barred. Where lower authorities failed to make a clear finding on provisionality while invoking the extended limitation provision, the limitation issue required fresh adjudication. Freight, insurance, octroi and unloading charges incurred at buyers' premises were treated as excluded from assessable value. Loading charges and dharat required further factual examination because their nature was not established. Inadequate findings on limitation and valuation required the impugned orders to be set aside and the matters reconsidered after factual verification and hearing. en-us Mon, 15 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 16:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87894 Provisional assessment status must be factually verified before determining whether an excise demand is time-barred. Where lower authorities failed to make a clear finding on provisionality while invoking the extended limitation provision, the limitation issue required fresh adjudication. Freight, insurance, octroi and unloading charges incurred at buyers' premises were treated as excluded from assessable value. Loading charges and dharat required further factual examination because their nature was not established. Inadequate findings on limitation and valuation required the impugned orders to be set aside and the matters reconsidered after factual verification and hearing. Case-Laws Central Excise Mon, 15 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87894