https://www.taxtmi.com/caselaws?id=123646 The Appellate Tribunal CESTAT, Kolkata upheld the lower appellate authority's decision on assessable value determination for goods sold directly from the factory gate. The Tribunal found no reason to intervene as the impugned goods were dispatched directly from the factory gate with no contrary evidence presented by the Department. The inclusion of separate freight and insurance charges for transportation did not affect the assessable value determination. Consequently, the Tribunal dismissed the Department's appeal, affirming the lower authority's decision. en-us Mon, 25 Feb 2008 00:00:00 +0530 Tue, 18 Sep 2012 17:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123646 The Appellate Tribunal CESTAT, Kolkata upheld the lower appellate authority's decision on assessable value determination for goods sold directly from the factory gate. The Tribunal found no reason to intervene as the impugned goods were dispatched directly from the factory gate with no contrary evidence presented by the Department. The inclusion of separate freight and insurance charges for transportation did not affect the assessable value determination. Consequently, the Tribunal dismissed the Department's appeal, affirming the lower authority's decision. Case-Laws Central Excise Mon, 25 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123646