https://www.taxtmi.com/caselaws?id=116002 Excess freight could not be added to the assessable value absent evidence that it formed part of the value of the goods, and a deduction claimed on an equalised freight basis could not be rejected on conjecture alone. The Department had shown only that the assessee's freight deduction exceeded actual freight expense, but had not proved that the excess represented any element of goods value. The demand of duty was therefore unsustainable. Once the duty demand failed, the consequential penalties under the excise provisions also had no basis and were set aside. en-us Thu, 21 Apr 2005 00:00:00 +0530 Wed, 06 Jun 2012 14:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116002 Excess freight could not be added to the assessable value absent evidence that it formed part of the value of the goods, and a deduction claimed on an equalised freight basis could not be rejected on conjecture alone. The Department had shown only that the assessee's freight deduction exceeded actual freight expense, but had not proved that the excess represented any element of goods value. The demand of duty was therefore unsustainable. Once the duty demand failed, the consequential penalties under the excise provisions also had no basis and were set aside. Case-Laws Central Excise Thu, 21 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116002