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2011 (6) TMI 549 - AT - Central ExciseAssessable value - assessee claimed deduction towards freight and insurance – Held that:- Merely because the goods have been delivered at the buyer's premises and transportation charges have been recovered from the buyers, it cannot be concluded that the sale has taken place at the buyer's premises, therefore, on the basis of evidences available on record, the lower appellate authority has come to the conclusion that the ratio of the judgment in the case of Associated Strips vs. CCE and Escorts JCB referred to supra are applicable to the facts of the case, duty demand set aside and the imposition of penalties on the Directors, appeals is dismissed
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