https://www.taxtmi.com/caselaws?id=789444 Freight and transit insurance separately charged from customers were held includable in the assessable value where invoices showed door delivery at the buyer's premises and no independent arrangement proved that the carrier and insurer acted merely on the buyer's behalf. Applying Section 4 of the Central Excise Act, 1944, the place of removal and Rule 5 of the Central Excise Valuation Rules, 2000, the charges were treated as part of the sale value. Non-disclosure of this treatment in ER-1 returns, later found from audit of invoices and records, supported invocation of the extended period of limitation and penalty under Section 11AC, with reduced penalty relief left subject to compliance. en-us Tue, 07 Apr 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789444 Freight and transit insurance separately charged from customers were held includable in the assessable value where invoices showed door delivery at the buyer's premises and no independent arrangement proved that the carrier and insurer acted merely on the buyer's behalf. Applying Section 4 of the Central Excise Act, 1944, the place of removal and Rule 5 of the Central Excise Valuation Rules, 2000, the charges were treated as part of the sale value. Non-disclosure of this treatment in ER-1 returns, later found from audit of invoices and records, supported invocation of the extended period of limitation and penalty under Section 11AC, with reduced penalty relief left subject to compliance. Case-Laws Central Excise Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789444