https://www.taxtmi.com/caselaws?id=271440 The Tribunal ruled in favor of the appellants, holding that excess freight charges recovered from buyers should not be added to the ex-factory transaction value for central excise duty purposes. The Tribunal emphasized that when goods are sold ex-factory and the transaction value is true, additional amounts need not be included. Referring to relevant case law, the Tribunal concluded that separate freight charges in such cases do not impact valuation. As a result, the impugned order confirming the demands and penalties was set aside, and the appeal was allowed with consequential relief granted. en-us Fri, 11 Sep 2015 00:00:00 +0530 Sat, 07 May 2016 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271440 The Tribunal ruled in favor of the appellants, holding that excess freight charges recovered from buyers should not be added to the ex-factory transaction value for central excise duty purposes. The Tribunal emphasized that when goods are sold ex-factory and the transaction value is true, additional amounts need not be included. Referring to relevant case law, the Tribunal concluded that separate freight charges in such cases do not impact valuation. As a result, the impugned order confirming the demands and penalties was set aside, and the appeal was allowed with consequential relief granted. Case-Laws Central Excise Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271440