https://www.taxtmi.com/caselaws?id=462055 Under an FOR contract where the supplier undertook delivery, unloading, insurance and related obligations up to the buyer's premises, sale was treated as completed at the buyer's site rather than at the factory gate, so freight and allied transportation charges were includable in assessable value for central excise duty and the demand on merits was upheld. However, because the valuation dispute involved conflicting judicial views and there was no positive material showing suppression or intent to evade duty, invocation of the extended period of limitation and penalty under section 11AC(1)(b) was held unsustainable and set aside. en-us Tue, 18 Mar 2025 00:00:00 +0530 Sun, 18 May 2025 13:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462055 Under an FOR contract where the supplier undertook delivery, unloading, insurance and related obligations up to the buyer's premises, sale was treated as completed at the buyer's site rather than at the factory gate, so freight and allied transportation charges were includable in assessable value for central excise duty and the demand on merits was upheld. However, because the valuation dispute involved conflicting judicial views and there was no positive material showing suppression or intent to evade duty, invocation of the extended period of limitation and penalty under section 11AC(1)(b) was held unsustainable and set aside. Case-Laws Central Excise Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462055