https://www.taxtmi.com/caselaws?id=270906 The Tribunal allowed the appeals, setting aside the orders of the Commissioner (Appeals) regarding the inclusion of freight charges in the assessable value for Central Excise duty. The Tribunal emphasized that excess freight charges should not be automatically added to the assessable value without clear evidence of undervaluation, stating that when goods are delivered ex-factory, the freight element does not impact the product's valuation unless proven otherwise. en-us Tue, 24 Nov 2015 00:00:00 +0530 Wed, 19 Oct 2016 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270906 The Tribunal allowed the appeals, setting aside the orders of the Commissioner (Appeals) regarding the inclusion of freight charges in the assessable value for Central Excise duty. The Tribunal emphasized that excess freight charges should not be automatically added to the assessable value without clear evidence of undervaluation, stating that when goods are delivered ex-factory, the freight element does not impact the product's valuation unless proven otherwise. Case-Laws Central Excise Tue, 24 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270906