https://www.taxtmi.com/caselaws?id=796279 Freight and transportation charges incurred up to buyers' premises under FOR destination sales form part of the assessable value for central excise duty because delivery occurs at that destination. However, the extended limitation period cannot be invoked where an earlier notice had already disclosed the same freight exclusion to the Department. Conflicting decisions on the place of removal may also support a bona fide belief that freight was not includible, negating suppression, wilful misstatement, fraud, or intent to evade duty. Consequently, a demand issued beyond the normal limitation period, along with related 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 Freight and transportation charges incurred up to buyers' premises under FOR destination sales form part of the assessable value for central excise duty because delivery occurs at that destination. However, the extended limitation period cannot be invoked where an earlier notice had already disclosed the same freight exclusion to the Department. Conflicting decisions on the place of removal may also support a bona fide belief that freight was not includible, negating suppression, wilful misstatement, fraud, or intent to evade duty. Consequently, a demand issued beyond the normal limitation period, along with related interest and penalty, cannot survive. Case-Laws Central Excise Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796279