https://www.taxtmi.com/caselaws?id=785809 Invoices during the exemption period did not record or collect any amount as excise duty; therefore constructive collection under Section 11D does not arise and the demand under that provision was set aside. The Tribunal found the majority of clearances were ex-factory with transportation charged and recovered separately, so inclusion of freight, loading and unloading in assessable value on a FOR basis was not established; consequently the related demand and invocation of extended period failed. Payments had been made but returns were filed late; the Tribunal condoned delay for the SSI unit and allowed the appeals. en-us Fri, 16 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785809 Invoices during the exemption period did not record or collect any amount as excise duty; therefore constructive collection under Section 11D does not arise and the demand under that provision was set aside. The Tribunal found the majority of clearances were ex-factory with transportation charged and recovered separately, so inclusion of freight, loading and unloading in assessable value on a FOR basis was not established; consequently the related demand and invocation of extended period failed. Payments had been made but returns were filed late; the Tribunal condoned delay for the SSI unit and allowed the appeals. Case-Laws Central Excise Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785809