TMI Blog2019 (11) TMI 1607X X X X Extracts X X X X X X X X Extracts X X X X ..... ight charges have been included in the assessable value for discharging the excise duty, it has been noted that the invoices shows separate freight charges. The same should have been stated that no separate freight charges have been collected from the customers . This is an error apparent on the face of record, which requires rectification. Accordingly, the impugned order is modified to the exten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal Order, dated 18.07.2019, in para 6, though, the Tribunal held that the place of removal can only be the buyer‟s premises has inadvertently noted that separate freight charges have been collected from the customers. In fact, the freight charges not collected separately and it was included in the assessable value. For this reason, the decision in M/s. R0ofit Industries Ltd., was applied b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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