https://www.taxtmi.com/caselaws?id=340207 The Tribunal ruled in favor of the appellant, holding that the freight amount collected did not need to be included in the assessable value under the Central Excise Act, 1944. The decision was based on the interpretation of the "place of removal" for excisable goods, relying on legal precedent set by the Hon'ble Apex Court. The Tribunal set aside the impugned order invoking the extended period of limitation for demanding duty, interest, and penalty, and allowed the appeal with consequential relief. en-us Mon, 17 Oct 2016 00:00:00 +0530 Fri, 17 Mar 2017 11:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340207 The Tribunal ruled in favor of the appellant, holding that the freight amount collected did not need to be included in the assessable value under the Central Excise Act, 1944. The decision was based on the interpretation of the "place of removal" for excisable goods, relying on legal precedent set by the Hon'ble Apex Court. The Tribunal set aside the impugned order invoking the extended period of limitation for demanding duty, interest, and penalty, and allowed the appeal with consequential relief. Case-Laws Central Excise Mon, 17 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340207