https://www.taxtmi.com/caselaws?id=345445 Freight incurred for removal of goods from the factory gate to the consignment agent was held not includible in assessable value where Revenue failed to prove any flow back of the freight amount to the manufacturer. The Tribunal applied its earlier view in the assessee's own case and found no evidence that the freight paid by the buyer to the transporter reached the manufacturer in disguised form. On that basis, the declared assessable value could not be disturbed, and the associated duty demand and penalty were unsustainable. en-us Thu, 06 Jul 2017 00:00:00 +0530 Mon, 17 Jul 2017 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345445 Freight incurred for removal of goods from the factory gate to the consignment agent was held not includible in assessable value where Revenue failed to prove any flow back of the freight amount to the manufacturer. The Tribunal applied its earlier view in the assessee's own case and found no evidence that the freight paid by the buyer to the transporter reached the manufacturer in disguised form. On that basis, the declared assessable value could not be disturbed, and the associated duty demand and penalty were unsustainable. Case-Laws Central Excise Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345445