https://www.taxtmi.com/caselaws?id=244222 The Tribunal allowed the waiver of predeposit of duty and penalty under Section 11AC of the Central Excise Act, 1944 for the Applicants. It was determined that the freight charges incurred by the Applicants for ex-works sales were ultimately borne by the customers, not the Applicants. As a result, the freight charges could not be included in the assessable value of goods sold on an ex-works basis. The Tribunal granted the waiver of all dues, stayed the recovery during the appeal, and approved the stay petition. en-us Wed, 20 Nov 2013 00:00:00 +0530 Fri, 21 Feb 2014 06:04:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244222 The Tribunal allowed the waiver of predeposit of duty and penalty under Section 11AC of the Central Excise Act, 1944 for the Applicants. It was determined that the freight charges incurred by the Applicants for ex-works sales were ultimately borne by the customers, not the Applicants. As a result, the freight charges could not be included in the assessable value of goods sold on an ex-works basis. The Tribunal granted the waiver of all dues, stayed the recovery during the appeal, and approved the stay petition. Case-Laws Central Excise Wed, 20 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244222