https://www.taxtmi.com/caselaws?id=106369 Transportation and unloading charges recovered from buyers were not includible in assessable value where the contracts showed an ex-works price separately from such charges and the factory-gate price remained the sole consideration. The Revenue could not sustain the excise demand on a new theory that sales were made at the buyers' premises, because that factual basis was not alleged in the show cause notice and could not be introduced at the appellate stage. On the pleaded facts, the excess recovery did not justify addition to value, so the demand and penalty did not survive. en-us Wed, 29 May 2002 00:00:00 +0530 Tue, 13 Mar 2012 18:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106369 Transportation and unloading charges recovered from buyers were not includible in assessable value where the contracts showed an ex-works price separately from such charges and the factory-gate price remained the sole consideration. The Revenue could not sustain the excise demand on a new theory that sales were made at the buyers' premises, because that factual basis was not alleged in the show cause notice and could not be introduced at the appellate stage. On the pleaded facts, the excess recovery did not justify addition to value, so the demand and penalty did not survive. Case-Laws Central Excise Wed, 29 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106369