https://www.taxtmi.com/caselaws?id=373734 Freight separately recovered from and borne by buyers does not form part of assessable value where factory-gate pricing is available, including transactions through factory gates and depots where the assessee does not bear freight. Demand based on such inclusion fails on valuation. The extended limitation period under the Central Excise Act is unavailable where invoices and the relevant invoicing pattern were disclosed and already known to the department through prior audits, since suppression is not established. The demand is therefore time-barred, with consequential relief available. en-us Tue, 07 Aug 2018 00:00:00 +0530 Sat, 19 Jan 2019 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373734 Freight separately recovered from and borne by buyers does not form part of assessable value where factory-gate pricing is available, including transactions through factory gates and depots where the assessee does not bear freight. Demand based on such inclusion fails on valuation. The extended limitation period under the Central Excise Act is unavailable where invoices and the relevant invoicing pattern were disclosed and already known to the department through prior audits, since suppression is not established. The demand is therefore time-barred, with consequential relief available. Case-Laws Central Excise Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373734