https://www.taxtmi.com/caselaws?id=109704 The Tribunal ruled in favor of the appellant, holding that the ex-factory price should be the basis of valuation for goods sold through consignment agents. They excluded excess freight and insurance charges from the assessable value and found that the demand beyond the normal duration was time-barred due to no suppression of facts. As a result, the penalty imposition was dismissed. en-us Wed, 24 Dec 1997 00:00:00 +0530 Wed, 11 Apr 2012 14:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109704 The Tribunal ruled in favor of the appellant, holding that the ex-factory price should be the basis of valuation for goods sold through consignment agents. They excluded excess freight and insurance charges from the assessable value and found that the demand beyond the normal duration was time-barred due to no suppression of facts. As a result, the penalty imposition was dismissed. Case-Laws Central Excise Wed, 24 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109704