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2023 (10) TMI 224 - CESTAT AHMEDABADValuation of excise duty - manufacture of Sorbitol Liquid Glucose - excess freight collected as compared to the actual freight paid to the transporters should be included in the assessable value or not - HELD THAT:- On the identical issue, in the same set of facts, in the appellant’s own case, this Tribunal in KASHYAP SWEETNERS LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, VAPI AND JITENDRA PANDEY VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, VAPI [2023 (7) TMI 1111 - CESTAT AHMEDABAD] held that excess amount of freight collected from the customers is profit on account of transportation and not part and parcel of the value of the goods and thereby not included in the assessable value. In view of the above decision in the appellant’s own case only for the different period, there being identical issue involved in the present case, the issue is no longer res-integra accordingly, the demand and penalties are not sustainable. Appeal allowed.
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