https://www.taxtmi.com/caselaws?id=190293 The Commissioner (Appeals) upheld the decision in two Revenue appeals concerning the valuation of goods on a job work basis for Central Excise duty. The dispute centered on the inclusion of freight in the assessable value. The Revenue alleged suppression of fact by the respondent for not including transportation charges intentionally. However, it was found that the job worker relied on information from the principal manufacturer and was unaware of the freight issue. The Appeals Commissioner's decision was upheld, dismissing the Revenue's appeals and the respondent's Cross-Objection. en-us Fri, 18 Sep 2015 00:00:00 +0530 Sat, 11 Feb 2017 10:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190293 The Commissioner (Appeals) upheld the decision in two Revenue appeals concerning the valuation of goods on a job work basis for Central Excise duty. The dispute centered on the inclusion of freight in the assessable value. The Revenue alleged suppression of fact by the respondent for not including transportation charges intentionally. However, it was found that the job worker relied on information from the principal manufacturer and was unaware of the freight issue. The Appeals Commissioner's decision was upheld, dismissing the Revenue's appeals and the respondent's Cross-Objection. Case-Laws Central Excise Fri, 18 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190293