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2014 (12) TMI 491 - AT - Central ExciseValuation of goods - Determination of assessable value - cost of insurance incurred by the assessee - Held that:- There is nothing on record adduced by the Revenue to show that the place of removal was not the factory. On the other hand the lorry receipts under which the goods were consigned indicate that the consignee is the buyer and the freight is “to pay basis”. Therefore, we are of the view that the conclusion draw by the lower appellate authority cannot be faulted. - Decided against Revenue.
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