https://www.taxtmi.com/caselaws?id=51394 Valuation under Section 4 of the Central Excise Act, 1944 was examined for clearances made through a related person where no normal price was available at the factory gate or depot. The assessable value was taken from the related person's resale invoices, because the declared price was only provisional and later adjusted against actual sales. On that footing, transportation and allied charges remained excludible, as freight forms part of the price only when a normal sale price exists at the place of removal. The Tribunal also noted that departmental review could not travel beyond the show cause notice. The assessee therefore obtained valuation relief, including abatement of freight and insurance. en-us Tue, 05 Mar 2002 00:00:00 +0530 Fri, 24 Sep 2010 14:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51394 Valuation under Section 4 of the Central Excise Act, 1944 was examined for clearances made through a related person where no normal price was available at the factory gate or depot. The assessable value was taken from the related person's resale invoices, because the declared price was only provisional and later adjusted against actual sales. On that footing, transportation and allied charges remained excludible, as freight forms part of the price only when a normal sale price exists at the place of removal. The Tribunal also noted that departmental review could not travel beyond the show cause notice. The assessee therefore obtained valuation relief, including abatement of freight and insurance. Case-Laws Central Excise Tue, 05 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51394