https://www.taxtmi.com/caselaws?id=221494 Where the place of removal was the factory gate or bonded warehouse, freight from that point to the buyer's premises was excluded from central excise assessable value, and excess freight recovered from buyers remained outside valuation even if it exceeded actual transport cost. Applying Baroda Electric Meters Ltd., the text states that differential freight was not includible and the related demand failed. It also states that price lists had been filed and approved, and in the absence of positive evidence of deliberate suppression or intent to evade duty, the extended demand and penalty based on suppression could not be sustained. The demand and penalty were therefore set aside. en-us Mon, 22 Oct 2012 00:00:00 +0530 Thu, 14 Mar 2013 08:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221494 Where the place of removal was the factory gate or bonded warehouse, freight from that point to the buyer's premises was excluded from central excise assessable value, and excess freight recovered from buyers remained outside valuation even if it exceeded actual transport cost. Applying Baroda Electric Meters Ltd., the text states that differential freight was not includible and the related demand failed. It also states that price lists had been filed and approved, and in the absence of positive evidence of deliberate suppression or intent to evade duty, the extended demand and penalty based on suppression could not be sustained. The demand and penalty were therefore set aside. Case-Laws Central Excise Mon, 22 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221494