https://www.taxtmi.com/caselaws?id=120052 Freight and transportation charges linked to post-removal carriage were held outside assessable value, but the matter was remanded for limited verification because the supporting invoices, affidavits and accountant's certificate had not been examined by the Original Authority. Where duty on shortages had already been paid before the show cause notice, the basis for mandatory penalty under Section 11AC and consequential interest under Section 11AB was rejected, and both were set aside. The duty demand on shortages was left intact, while the freight-related demand was sent back for fresh consideration on the verified transport documents. en-us Tue, 27 Jun 2006 00:00:00 +0530 Mon, 28 Aug 2017 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120052 Freight and transportation charges linked to post-removal carriage were held outside assessable value, but the matter was remanded for limited verification because the supporting invoices, affidavits and accountant's certificate had not been examined by the Original Authority. Where duty on shortages had already been paid before the show cause notice, the basis for mandatory penalty under Section 11AC and consequential interest under Section 11AB was rejected, and both were set aside. The duty demand on shortages was left intact, while the freight-related demand was sent back for fresh consideration on the verified transport documents. Case-Laws Central Excise Tue, 27 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120052