https://www.taxtmi.com/caselaws?id=346527 For stock transfers from factory to depot or consignment agent premises during the relevant period, freight and unloading charges were includible in assessable value because the goods were sold from a place other than the place of removal and the applicable valuation rules supported inclusion; the contrary view was rejected. The extended period of limitation could not be invoked, however, because the record showed legal uncertainty and an earlier decision in the assessee's own case, and suppression of facts with intent to evade duty was not established. The demand was therefore time-barred beyond the normal period, with the merits decided against the assessee. en-us Thu, 22 Jun 2017 00:00:00 +0530 Fri, 18 Aug 2017 08:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346527 For stock transfers from factory to depot or consignment agent premises during the relevant period, freight and unloading charges were includible in assessable value because the goods were sold from a place other than the place of removal and the applicable valuation rules supported inclusion; the contrary view was rejected. The extended period of limitation could not be invoked, however, because the record showed legal uncertainty and an earlier decision in the assessee's own case, and suppression of facts with intent to evade duty was not established. The demand was therefore time-barred beyond the normal period, with the merits decided against the assessee. Case-Laws Central Excise Thu, 22 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346527