https://www.taxtmi.com/caselaws?id=796279 For FOR destination sales, freight and transportation incurred up to the buyer's premises form part of the assessable value for central excise duty because delivery occurs at that location. The notes further state that the extended limitation period cannot rest on suppression, fraud, wilful misstatement or intent to evade where the Department already knew the relevant freight exclusion from an earlier notice. Conflicting decisions on the place of removal may support a bona fide belief that freight was not includible and negate intent to evade. On that analysis, a demand beyond the normal limitation period, with consequential interest and penalty, cannot survive. en-us Mon, 03 Aug 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796279 For FOR destination sales, freight and transportation incurred up to the buyer's premises form part of the assessable value for central excise duty because delivery occurs at that location. The notes further state that the extended limitation period cannot rest on suppression, fraud, wilful misstatement or intent to evade where the Department already knew the relevant freight exclusion from an earlier notice. Conflicting decisions on the place of removal may support a bona fide belief that freight was not includible and negate intent to evade. On that analysis, a demand beyond the normal limitation period, with consequential interest and penalty, cannot survive. Case-Laws Central Excise Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796279