TMI Blog2013 (12) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... re recovered - given the same merely its separate non-mention is no legal ground to include the same in assessable value and demand duty - the duty is not recoverable. There is no dispute that the appellant has actually incurred the freight expenses - Merely because the same were shown as ‘handling charges’ in the ledger, is no ground to deny the deduction of the same - the non-mentioning of separate freight expenses in the invoices would not result in denial of deduction of the same in as much as the clearances was destination based and there is no dispute about the fact that appellant have actually incurred such freight charges – Decided against Revenue. - Appeal No. E/3254-3255/2005-EX[DB] - Final Order Nos. 56411-56412/2013-EX(DB) - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harges. As such Revenue entertained a view that such charges are handling expenses inside the factory in which case they are required to be added in assessable value. Another demand of Rs. 4,42,152/- was raised on the ground that the appellant have not shown the freight charges separately in invoices issued for the period 6/2002 to 1/2003. 3. While the Adjudicating the matter, the Original Adjudicating Authority, assessee dropped the demand of duty of Rs. 4,42,152/- and confirmed the demand of Rs. 3,75,702/- along with interest and also imposed a penalties. The said order of the Adjudicating Authority was challenged by the assessee as also by the Revenue. 4. The Commissioner (Appeals) disposed of both the appeals by impugned order and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charges it is observed that in case the statutory requirement for claiming deductions of freight is met with, it is of no relevance how these charges have been booked in the ledgers. In other words, mere posting of freight charges under the head handling charges will not dis-entitle the appellants when these charges have duly been shown separately in the invoices. In view of the above findings, it is to be held that the amount of Rs. 23,29,943/- recovered as freight charges shall not be includible in the assessable value. The view taken by the adjudicating authority that these charges are includible in the assessable value as the same have been booked as handling charges in the books of accounts is not sustainable and therefore, I a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that the same were recovered; given the same merely its separate non-mention is no legal ground to include the same in assessable value and demand duty. Thus the said duty is not recoverable, which is correctly vacated by the Adjudicating Authority and I also up hold this portion. 7. After hearing both the sides, we find that there is no dispute that the appellant has actually incurred the freight expenses in both cases. Merely because the same were shown as handling charges in the ledger, is no ground to deny the deduction of the same. Similarly the non-mentioning of separate freight expenses in the invoices would not result in denial of deduction of the same in as much as admittedly the clearances was destination based and there i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
