https://www.taxtmi.com/caselaws?id=170072 The Tribunal upheld the impugned order, dismissing the Revenue's appeal regarding the inclusion of equalized freight in the assessable value for Central Excise duty calculation. The decision rested on interpreting the definition of "Place of Removal" under the Central Excise Act, 1944, which during the relevant period did not extend to locations beyond the factory gate or bonded warehouse. The Tribunal emphasized that the transaction value had to be determined at the factory gate, aligning with statutory provisions over conflicting rule interpretations. The judgment clarified the criteria for assessing Central Excise duty values, emphasizing statutory compliance. en-us Thu, 04 Sep 2014 00:00:00 +0530 Thu, 14 May 2015 10:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170072 The Tribunal upheld the impugned order, dismissing the Revenue's appeal regarding the inclusion of equalized freight in the assessable value for Central Excise duty calculation. The decision rested on interpreting the definition of "Place of Removal" under the Central Excise Act, 1944, which during the relevant period did not extend to locations beyond the factory gate or bonded warehouse. The Tribunal emphasized that the transaction value had to be determined at the factory gate, aligning with statutory provisions over conflicting rule interpretations. The judgment clarified the criteria for assessing Central Excise duty values, emphasizing statutory compliance. Case-Laws Central Excise Thu, 04 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170072