https://www.taxtmi.com/caselaws?id=380290 The Tribunal ruled in favor of the appellant in a case concerning the determination of the place of removal for excisable goods and the inclusion of transportation charges in the assessable value for excise duty levy. The Tribunal held that the factory premises of the appellant, where the goods were cleared for sale, constituted the place of removal, not the premises of the buyers. Consequently, transportation charges were deemed not includable in the assessable value, aligning with relevant legal provisions and Supreme Court precedent. The appeal was allowed, setting aside the differential duty demand. en-us Fri, 17 May 2019 00:00:00 +0530 Sat, 18 May 2019 05:51:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380290 The Tribunal ruled in favor of the appellant in a case concerning the determination of the place of removal for excisable goods and the inclusion of transportation charges in the assessable value for excise duty levy. The Tribunal held that the factory premises of the appellant, where the goods were cleared for sale, constituted the place of removal, not the premises of the buyers. Consequently, transportation charges were deemed not includable in the assessable value, aligning with relevant legal provisions and Supreme Court precedent. The appeal was allowed, setting aside the differential duty demand. Case-Laws Central Excise Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380290