https://www.taxtmi.com/caselaws?id=90074 Freight and transportation charges incurred after clearance from the factory gate were treated as post-manufacturing expenditure and not part of the assessable value for excise duty. Excise was applied as a levy on manufacture, not on post-clearance profit or later transport costs, and the notice did not allege deliberate depression of price by inflating freight. On that basis, the duty demand and penalty could not be sustained, and consequential relief followed. en-us Tue, 21 Apr 1998 00:00:00 +0530 Mon, 03 Oct 2011 12:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90074 Freight and transportation charges incurred after clearance from the factory gate were treated as post-manufacturing expenditure and not part of the assessable value for excise duty. Excise was applied as a levy on manufacture, not on post-clearance profit or later transport costs, and the notice did not allege deliberate depression of price by inflating freight. On that basis, the duty demand and penalty could not be sustained, and consequential relief followed. Case-Laws Central Excise Tue, 21 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90074