https://www.taxtmi.com/caselaws?id=435349 The Tribunal held that freight charges separately mentioned in sale invoices of excisable goods should not be included in the assessable value, following precedent that the place of removal is the factory gate. Thus, no duty can be levied on this portion. Additionally, the demand for the extended period was deemed unsustainable due to the interpretation of the value provision and lack of mala fide intention by the appellant. The impugned order was set aside, and the appeal was allowed with consequential relief. en-us Thu, 16 Mar 2023 00:00:00 +0530 Sat, 18 Mar 2023 08:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435349 The Tribunal held that freight charges separately mentioned in sale invoices of excisable goods should not be included in the assessable value, following precedent that the place of removal is the factory gate. Thus, no duty can be levied on this portion. Additionally, the demand for the extended period was deemed unsustainable due to the interpretation of the value provision and lack of mala fide intention by the appellant. The impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435349