https://www.taxtmi.com/caselaws?id=786368 Freight recovered from buyers at a consignment agent's depot was not includible in the assessable value where goods were cleared on a freight-to-pay basis and the freight was borne by the buyers, not the manufacturer. Applying Section 4 of the Central Excise Act, 1944 and the valuation rules for sales through depots or consignment agents, the Tribunal followed its earlier decisions in the assessee's own case and held that the freight element could not be added. The Tribunal also relied on judicial discipline and consistency, noting the absence of any stay or contrary higher-court ruling. The demand, penalty, and consequential levy were therefore unsustainable. en-us Wed, 04 Feb 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786368 Freight recovered from buyers at a consignment agent's depot was not includible in the assessable value where goods were cleared on a freight-to-pay basis and the freight was borne by the buyers, not the manufacturer. Applying Section 4 of the Central Excise Act, 1944 and the valuation rules for sales through depots or consignment agents, the Tribunal followed its earlier decisions in the assessee's own case and held that the freight element could not be added. The Tribunal also relied on judicial discipline and consistency, noting the absence of any stay or contrary higher-court ruling. The demand, penalty, and consequential levy were therefore unsustainable. Case-Laws Central Excise Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786368