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2012 (11) TMI 965 - AT - Central ExciseDetermination of Transaction value - Freight Charges on equalised basis are more than actual charges - Duty demand of Rs. 94,843/- with interest and penalty imposed by making addition of difference in freight charges on actual and equalised basis. Held that:- Transaction value being the value at point of removal (factory of assessee) being exclusive of freight charges the inclusion of differential freight charges in the transaction value is not sustainable in law - Appeal is accepted - in favour of assessee.
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