Dispute Over Including Freight Charges in Goods Valuation Fails Without Evidence of Transportation to Project Division.

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....Place of removal - valuation of goods - inclusion of recovered freight charges from their EPD (Project Division) by way of debit notes, in the assessable value - In absence of any such evidence showing transportation of the goods to the premises of EPD Division, the entire premise on which the case is based has to fail on factual basis. - AT....