https://www.taxtmi.com/caselaws?id=98248 The amendment to Section 4 of the Central Excise Act, 1944 did not, on a prima facie view, alter the treatment of freight from the factory gate to the depot for assessable value purposes. The Tribunal noted that if the depot is also a place of removal, valuation would be based on the prevailing price at the factory gate or at the depot, as applicable, without adding freight for transport from the factory to the depot. On that basis, it granted interim relief by waiving pre-deposit of duty and staying recovery, with the appeal fixed for out-of-turn hearing. en-us Tue, 16 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 17:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98248 The amendment to Section 4 of the Central Excise Act, 1944 did not, on a prima facie view, alter the treatment of freight from the factory gate to the depot for assessable value purposes. The Tribunal noted that if the depot is also a place of removal, valuation would be based on the prevailing price at the factory gate or at the depot, as applicable, without adding freight for transport from the factory to the depot. On that basis, it granted interim relief by waiving pre-deposit of duty and staying recovery, with the appeal fixed for out-of-turn hearing. Case-Laws Central Excise Tue, 16 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98248