https://www.taxtmi.com/caselaws?id=271659 Freight recovered separately by debit notes for transport from the factory to the depot was not includible in assessable value where the depot operated as the place of removal, so the excise demand on that component was set aside. A marginal finished-stock excess of less than 2%, found on estimated verification and unsupported by any evidence of clandestine removal or intent to evade duty, did not justify confiscation or the resulting duty demand, so those consequences were also set aside. en-us Tue, 13 Oct 2015 00:00:00 +0530 Fri, 12 Feb 2016 23:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271659 Freight recovered separately by debit notes for transport from the factory to the depot was not includible in assessable value where the depot operated as the place of removal, so the excise demand on that component was set aside. A marginal finished-stock excess of less than 2%, found on estimated verification and unsupported by any evidence of clandestine removal or intent to evade duty, did not justify confiscation or the resulting duty demand, so those consequences were also set aside. Case-Laws Central Excise Tue, 13 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271659