https://www.taxtmi.com/caselaws?id=373734 Freight separately recovered from buyers is not part of the assessable value where the sale is at the factory gate and the freight is borne by the buyer, so valuation excludes that element. The note also states that the extended limitation period cannot be invoked without suppression of material facts, particularly where the department already knew the invoicing pattern and relevant facts through audits and disclosed records. On those facts, the demand was treated as time-barred, and consequential relief followed for the assessee. 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 buyers is not part of the assessable value where the sale is at the factory gate and the freight is borne by the buyer, so valuation excludes that element. The note also states that the extended limitation period cannot be invoked without suppression of material facts, particularly where the department already knew the invoicing pattern and relevant facts through audits and disclosed records. On those facts, the demand was treated as time-barred, and consequential relief followed for the assessee. Case-Laws Central Excise Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373734