https://www.taxtmi.com/caselaws?id=246696 Under Section 4 of the Central Excise Act, 1944, valuation had to reflect the normal price at the time and place of removal, and transportation cost was excluded where an ex-factory price was ascertainable. Genuine factory-gate sales to independent buyers at an undisputed price established such an ascertainable price, and the Department did not prove that the freight element formed disguised consideration for the goods. Charges collected after clearance were treated as post-removal service charges, not part of assessable value. The differential freight was therefore not includible, and the demand, interest and penalty could not survive. en-us Tue, 11 Dec 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246696 Under Section 4 of the Central Excise Act, 1944, valuation had to reflect the normal price at the time and place of removal, and transportation cost was excluded where an ex-factory price was ascertainable. Genuine factory-gate sales to independent buyers at an undisputed price established such an ascertainable price, and the Department did not prove that the freight element formed disguised consideration for the goods. Charges collected after clearance were treated as post-removal service charges, not part of assessable value. The differential freight was therefore not includible, and the demand, interest and penalty could not survive. Case-Laws Central Excise Tue, 11 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246696