https://www.taxtmi.com/caselaws?id=403117 The Tribunal held that the freight amount for delivery to the buyer's premises should be excluded from the assessable value for Excise duty payment. Relying on the Supreme Court's interpretation of Section 4 of the Act, the Tribunal found in favor of the appellant, setting aside the Department's argument and allowing the appeal with consequential relief. The decision emphasized that the place of removal for Excise duty calculation should be the manufacturer's premises, not the buyer's premises, based on established legal principles and precedents. en-us Tue, 19 Jan 2021 00:00:00 +0530 Mon, 26 Jul 2021 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403117 The Tribunal held that the freight amount for delivery to the buyer's premises should be excluded from the assessable value for Excise duty payment. Relying on the Supreme Court's interpretation of Section 4 of the Act, the Tribunal found in favor of the appellant, setting aside the Department's argument and allowing the appeal with consequential relief. The decision emphasized that the place of removal for Excise duty calculation should be the manufacturer's premises, not the buyer's premises, based on established legal principles and precedents. Case-Laws Central Excise Tue, 19 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403117