2026-VIL-1372-CESTAT-ALH-CE
  1. Home
  2. 2026-VIL-1372-CESTAT-ALH-CE

CENTRAL EXCISE CESTAT Cases

Central Excise - Place of removal, Inclusion of transportation cost in assessable value in FOR destination sales - Appellant manufactured and supplied goods to customers on FOR destination basis. Audit revealed that the Appellant had not paid central excise duty on the value of transportation of goods from its factory to buyers' premises resulting in short payment of duty - Whether the place of removal for goods sold on FOR destination basis is the buyer's premises or factory gate - HELD - When goods are sold on FOR destination basis, the place of delivery is the buyer's premises and the cost of transportation up to the buyer's premises has to be included in the assessable value for the purpose of excise duty. However, during the relevant period there were conflicting decisions regarding the place of removal and therefore it was perfectly possible for the Appellant to have entertained a belief that the cost of transportation of goods from its premises to the buyer's premises was not includable in the assessable value. No mala fide can be attributed to the Appellant. It cannot be said that the non-payment or short payment of duty was due to fraud or collusion or willful misstatement or suppression of fact or violation of any Act or Rules with an intent to evade payment of duty - When a SCN was earlier issued for a prior period covering the same issue and all relevant facts were in the knowledge of the Department, the same facts cannot be taken as suppression of facts by the Appellant in a subsequent Notice as these facts were already in the knowledge of the authorities. The entire period of demand is beyond the normal period of limitation and accordingly the demand is barred by limitation - The impugned order is set aside and the appeal is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Filing: Closing Resolutions...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?