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2017 (3) TMI 710 - AT - Central ExciseValuation - freight - goods sold through the consignment agent - whether the freight was required to be included in the assessable value as per section 4 (4) (b) (iii) of Central Excise Act, 1944 - Held that: - the period of dispute is 1.4.2000 to 30.06.2000, the excise duty is payable at the price at which the goods cleared from the factory - the said issue came up before the Hon’ble Apex Court in the case of Ispat Industries Ltd. [2015 (10) TMI 613 - SUPREME COURT] wherein it was held that for the period from 28-9-1996 up to 1-7-2000, the place of removal has reference only to places from which goods are to be sold by the manufacturer, and has no reference to the place of delivery which may be either the buyer’s premises or such other premises as the buyer may direct the manufacturer to send his goods - the appellant is not required to include the freight in the assessable value - appeal allowed - decided in favor of appellant.
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