https://www.taxtmi.com/caselaws?id=313603 The Tribunal allowed the appeal, setting aside the Order-In-Original, by determining that freight charges should be excluded from the assessable value. It concluded that the sale did not occur at the factory gate, based on delivery terms, payment clauses, and invoice issuance. The decision was guided by a Supreme Court judgment, granting the Appellants consequential relief as per law. en-us Thu, 16 Nov 2023 00:00:00 +0530 Tue, 23 Apr 2024 19:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313603 The Tribunal allowed the appeal, setting aside the Order-In-Original, by determining that freight charges should be excluded from the assessable value. It concluded that the sale did not occur at the factory gate, based on delivery terms, payment clauses, and invoice issuance. The decision was guided by a Supreme Court judgment, granting the Appellants consequential relief as per law. Case-Laws Central Excise Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313603