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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (2) TMI AT This

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2017 (2) TMI 757 - AT - Central Excise


Issues:
Central Excise duty liability on transportation charges deduction.

Analysis:
The appeal was against an order confirming a duty liability of &8377; 3,22,962 on the appellant for receiving &8377; 39,57,903 from buyers for transportation of goods. The department contended that deduction was only allowable from the place of removal to the place of delivery, not for the return fare of empty vehicles. The department relied on Circular No. 643/34/2002-CX. The Tribunal noted a subsequent Circular No. 923/13/2010-CX amending the earlier circular, clarifying that return fare need not be added to determine assessable value, citing the case of Haldia Petro-chemicals Ltd. v. Commissioner of Central Excise, Haldia. Relying on the Tribunal's decision and the amended circular, the duty demand confirmation was deemed unjustified, leading to the appeal being allowed in favor of the appellant.

 

 

 

 

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