https://www.taxtmi.com/caselaws?id=254652 Valuation under Section 4 of the Central Excise Act, 1944 depended on identifying the place of removal, because that finding determined whether freight and insurance beyond that point could be excluded from assessable value. The rebate claim could not be confined merely by reference to FOB value without first resolving that valuation issue. As the lower authorities had not made a categorical finding on the place of removal, the dispute could not be finally decided on the existing record and was remanded to the original authority for fresh determination. en-us Wed, 26 Nov 2014 00:00:00 +0530 Fri, 13 Mar 2015 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254652 Valuation under Section 4 of the Central Excise Act, 1944 depended on identifying the place of removal, because that finding determined whether freight and insurance beyond that point could be excluded from assessable value. The rebate claim could not be confined merely by reference to FOB value without first resolving that valuation issue. As the lower authorities had not made a categorical finding on the place of removal, the dispute could not be finally decided on the existing record and was remanded to the original authority for fresh determination. Case-Laws Central Excise Wed, 26 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254652