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    <title>2012 (11) TMI 965 - CESTAT, NEW DELHI</title>
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    <description>The tribunal accepted the appellant&#039;s argument that freight charges should not be included in the transaction value for Central Excise duty on goods sold at the factory gate. Relying on relevant judgments, the tribunal found that differential freight charges were incorrectly added to the assessable value. As a result, the impugned order was set aside, and the appeal was allowed in favor of the appellant.</description>
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      <title>2012 (11) TMI 965 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=218950</link>
      <description>The tribunal accepted the appellant&#039;s argument that freight charges should not be included in the transaction value for Central Excise duty on goods sold at the factory gate. Relying on relevant judgments, the tribunal found that differential freight charges were incorrectly added to the assessable value. As a result, the impugned order was set aside, and the appeal was allowed in favor of the appellant.</description>
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