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2017 (1) TMI 1407 - AT - Central ExciseValuation - freight realized from the buyers at the consignment agents depot - includibility - Held that: - Revenue has not brought to record whether, by any means, freight paid by the buyer to the transporter has benefited the manufacturer. The law relating to excise being revenue-elastic in its character, elasticity of Revenue has not been jeopardized. There is no flow back of the freight aspect proved by Revenue showing that same has come to the manufacturer in disguise - assessable value declared by the appellant remains untouched - appeal allowed - decided in favor of appellant.
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