https://www.taxtmi.com/caselaws?id=776305 The CESTAT upheld the demand of excise duty on freight charges included in the assessable value for sales made on a Freight on Road (FOR) destination basis, affirming that the place of removal determines valuation. Following Supreme Court precedents, costs incurred after transfer of ownership cannot be added to the assessable value. The Tribunal found the appellant deliberately suppressed freight charges to evade duty, justifying invocation of the extended period of limitation. The appeal was dismissed, confirming the duty demand and extended limitation period due to suppression of facts. en-us Tue, 05 Aug 2025 00:00:00 +0530 Fri, 08 Aug 2025 05:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776305 The CESTAT upheld the demand of excise duty on freight charges included in the assessable value for sales made on a Freight on Road (FOR) destination basis, affirming that the place of removal determines valuation. Following Supreme Court precedents, costs incurred after transfer of ownership cannot be added to the assessable value. The Tribunal found the appellant deliberately suppressed freight charges to evade duty, justifying invocation of the extended period of limitation. The appeal was dismissed, confirming the duty demand and extended limitation period due to suppression of facts. Case-Laws Central Excise Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776305