https://www.taxtmi.com/caselaws?id=767572 CESTAT Hyderabad held that determination of whether freight charges should be included in transaction value for Central Excise Duty depends on whether sales were ex-works or FOR basis. The tribunal found ambiguity in purchase orders regarding sale terms and remanded the matter to Original Adjudicating Authority for factual determination after examining relevant documents. The penalty under Rule 25(1) and Section 11AC(c) was set aside as no positive evidence existed showing deliberate suppression of facts or intent to evade duty. Appeal allowed by way of remand. en-us Tue, 18 Mar 2025 00:00:00 +0530 Fri, 21 Mar 2025 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767572 CESTAT Hyderabad held that determination of whether freight charges should be included in transaction value for Central Excise Duty depends on whether sales were ex-works or FOR basis. The tribunal found ambiguity in purchase orders regarding sale terms and remanded the matter to Original Adjudicating Authority for factual determination after examining relevant documents. The penalty under Rule 25(1) and Section 11AC(c) was set aside as no positive evidence existed showing deliberate suppression of facts or intent to evade duty. Appeal allowed by way of remand. Case-Laws Central Excise Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767572