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2013 (11) TMI 1463 - CESTAT NEW DELHIInclusion of Transportation charges to the assessable value – Held that:- Following CCE, Madurai vs. TCP Ltd. [2010 (9) TMI 488 - CESTAT, CHENNAI] - During the period October, November 2000, depot was not included in the place of removal definition and as such there is no question of inclusion of freight charges up to the depot, in the assessable value of their final product. Extended period of limitation – Held that:- The declaration filed by the assessee discloses that the transportation charges are not being included in the assessable value - the entire information stands given by the appellant to their jurisdictional Range office, at the time of filing the declaration in terms of Rule 173C – there was no malafide, with intent to evade payment of duty - Thus, the extended period was not available to the Revenue – Decided in favour of Assessee.
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