https://www.taxtmi.com/caselaws?id=52989 Where goods were sold at the factory gate and handed over to the transporter on an ex-factory basis, freight, transportation and transit insurance charges incurred after removal were not part of the assessable value because the sale was complete at the place of removal. The assessee's disclosure of these charges in price lists and declarations also meant that suppression was not established, so the extended limitation period could not be invoked and penalty could not be sustained. en-us Fri, 18 Jun 2004 00:00:00 +0530 Fri, 08 Oct 2010 18:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52989 Where goods were sold at the factory gate and handed over to the transporter on an ex-factory basis, freight, transportation and transit insurance charges incurred after removal were not part of the assessable value because the sale was complete at the place of removal. The assessee's disclosure of these charges in price lists and declarations also meant that suppression was not established, so the extended limitation period could not be invoked and penalty could not be sustained. Case-Laws Central Excise Fri, 18 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52989