https://www.taxtmi.com/caselaws?id=240286 Freight charges up to the depot were not includible in assessable value for the relevant period because the depot was not then covered by the definition of place of removal, so the demand on that basis could not survive. The extended period of limitation was also unavailable where the assessee's statutory declarations disclosed the depot-based marketing pattern and stated that transportation charges were not being added to assessable value; on those facts, suppression or intent to evade could not be inferred, and the second demand was time-barred. The impugned order was therefore set aside and consequential relief followed. en-us Tue, 30 Apr 2013 00:00:00 +0530 Sat, 30 Nov 2013 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240286 Freight charges up to the depot were not includible in assessable value for the relevant period because the depot was not then covered by the definition of place of removal, so the demand on that basis could not survive. The extended period of limitation was also unavailable where the assessee's statutory declarations disclosed the depot-based marketing pattern and stated that transportation charges were not being added to assessable value; on those facts, suppression or intent to evade could not be inferred, and the second demand was time-barred. The impugned order was therefore set aside and consequential relief followed. Case-Laws Central Excise Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240286