https://www.taxtmi.com/caselaws?id=121594 The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit of duty and penalty amounting to Rs. 1,77,456/- each. The applicant's contention that freight element should not be included in assessable value of goods was accepted, as goods were cleared at the factory gate before Railways took possession. The stay petition was allowed. en-us Wed, 09 May 2007 00:00:00 +0530 Tue, 31 Jul 2012 18:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121594 The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit of duty and penalty amounting to Rs. 1,77,456/- each. The applicant's contention that freight element should not be included in assessable value of goods was accepted, as goods were cleared at the factory gate before Railways took possession. The stay petition was allowed. Case-Laws Central Excise Wed, 09 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121594