TMI Blog2014 (4) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... posit. Accordingly, all dues adjudged is waived and its recovery stayed during the pendency of the appeal - Stay granted. - Appeal No. 482/2012 - ORDER NO.SO/75228/2014 - Dated:- 18-2-2014 - DR.D.M. MISRA AND DR. I.P. LAL, JJ. For the Appellant : Sri M.P. Debnath, Advocate Sri AbhisekAnand, Advocate For the Respondent : Sri S. Misra, Addl. Commr. (A.R.) JUDGEMENT Per DR. D.M. MISRA; Heard both sides and perused the records. 2. This is an application seeking waiver of pre-deposit of duty of Rs.5.25 Crores and penalty of equal amount imposed under Section 11AC of CEA, 1944. 3. The short point involved in the present case is whether freight charges incurred by the applicant in transferring the goods from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... needs specialized vehicles. He has referred to the judgment of this Tribunal, wherein, under similar circumstances, this Tribunal in the case of Haldia Petro Chemicals Ltd. Vs. Commr. of Central Excise, Haldia reported in 2009 (233) E.L.T. 344 (Tri-Kolkata), M/s. Nav Bharat Fuse Co. vs. Commissioner of Central Excise, Raipur - 2012 (280) ELT 73 (Tri.Del.) has allowed the appeal filed by the assesse. 4. The Ld. D.R. on the other hand submits that a plain reading of the purchase orders as well as the submissions advanced during the course of hearing, it is clear that the goods are required to be delivered at the premises of the buyer, which is a condition of sale. Accordingly, in view of the decision of the Hon ble Supreme Court in Escort ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of situation the place of removal is the factory gate or depot and not the place of delivery to the buyer. The issue that cost of transportation from place of removal to the place of delivery will not form part of assessable value is also decided in the said case and many other decisions. It is also clearly decided by the Apex Court and accepted by the C.B.E.C. vide circular dated 19.5.2010, that charges for return freight for the specialized vehicle will not form part of assessable value. Revenues case is only to the extent that the freight amount is not shown in the excise invoice but is shown in a separate commercial invoice. We do not think that this can change the legal position that charges recovered towards freight, including charge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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