https://www.taxtmi.com/caselaws?id=433665 The Tribunal held that the freight charges for delivering goods to the buyer's premises should not be included in the assessable value for excise duty purposes. Relying on legal precedents, including a Supreme Court decision and its own previous ruling, the Tribunal emphasized that the "place of removal" refers only to the manufacturer's premises or premises related to the manufacturer. Consequently, the Tribunal set aside the orders confirming demands and allowed the appeals. en-us Wed, 01 Feb 2023 00:00:00 +0530 Mon, 06 Feb 2023 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433665 The Tribunal held that the freight charges for delivering goods to the buyer's premises should not be included in the assessable value for excise duty purposes. Relying on legal precedents, including a Supreme Court decision and its own previous ruling, the Tribunal emphasized that the "place of removal" refers only to the manufacturer's premises or premises related to the manufacturer. Consequently, the Tribunal set aside the orders confirming demands and allowed the appeals. Case-Laws Central Excise Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433665