https://www.taxtmi.com/caselaws?id=796767 Central excise demand failed because the show cause notice used an indeterminate computation, without identifying actual freight or insurance amounts, the relevant movement of goods, or the basis for differing freight rates; such allegations did not permit an effective defence. Freight and insurance embedded in the all-inclusive sale price were not separately recoverable or includible again in assessable value, as the factory or depot from which goods were sold remained the place of removal rather than the buyer's premises. Extended limitation was also unavailable because freight treatment had been disclosed and no fraud, wilful misstatement, collusion, or suppression was established. Consequential interest and penalty could not survive. en-us Thu, 06 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796767 Central excise demand failed because the show cause notice used an indeterminate computation, without identifying actual freight or insurance amounts, the relevant movement of goods, or the basis for differing freight rates; such allegations did not permit an effective defence. Freight and insurance embedded in the all-inclusive sale price were not separately recoverable or includible again in assessable value, as the factory or depot from which goods were sold remained the place of removal rather than the buyer's premises. Extended limitation was also unavailable because freight treatment had been disclosed and no fraud, wilful misstatement, collusion, or suppression was established. Consequential interest and penalty could not survive. Case-Laws Central Excise Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796767