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    <title>2015 (1) TMI 175 - CESTAT NEW DELHI</title>
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    <description>The tribunal acknowledged the necessity of including freight from the factory gate to the depot in the assessable value but noted the lack of segregation in the Chartered Accountant&#039;s certificate. They recognized the appellant&#039;s reconciliation process based on actual freight amounts at the end of the financial year, leading to a reconsideration of the matter. Consequently, the tribunal set aside the previous order and remanded the case for a fresh decision, allowing the appellant to address the issue of limitation in the new proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=254976</link>
      <description>The tribunal acknowledged the necessity of including freight from the factory gate to the depot in the assessable value but noted the lack of segregation in the Chartered Accountant&#039;s certificate. They recognized the appellant&#039;s reconciliation process based on actual freight amounts at the end of the financial year, leading to a reconsideration of the matter. Consequently, the tribunal set aside the previous order and remanded the case for a fresh decision, allowing the appellant to address the issue of limitation in the new proceedings.</description>
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