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2011 (7) TMI 200 - CESTAT, NEW DELHIAssessable value of Transformers - Eligibility of deduction of equalized freight - Transformers as high volume and heavy products and definitely involve considerable freight in transporting to the various destination - find that freight has been agreed to between the appellant and buyers on the basis of contract - find that the appellants have not the made the submissions before the original authority regarding excess payment to transporters when compared to what has been collected by them - The Commissioner (Appeals) while holding that in three cases the amounts collected was more than the amount of freight and insurance has only taken freight paid to the transporters without considering the amount incurred towards insurance - Held that the factual basis on which the orders have been passed by the authorities below are not clear - It deem appropriate to accept the suggestion of the learned JCDR to remand the matter to the original authority.
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