TMI Blog2015 (3) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... tablish that the value of freight was charged separately from buyers of the final products manufactured by the assessee. Held that:- Following decision of Hard Castle Petrofer Pvt. Ltd. vs. C.C.E. & S.T. [2014 (4) TMI 336 - CESTAT NEW DELHI], Ultimate Flexipack Lted. Vs. C.C.E.& S.T., J & K [2014 (4) TMI 654 - CESTAT NEW DELHI] and First Flexipack Corporation vs. C.C.E. & S.T., J & K [2014 (12) TMI 839 - CESTAT NEW DELHI] - where an assessee was required to pay duty on FOR price which would include the element of freight from the factory gate to the customers premises, the provisions of Section 4(3)(c) would apply, to identify the place of removal as the place of delivery to the customers place on FOR price of the transaction. - Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2002 and sought refund of central excise duty of the said amount remitted, in excess of the duty liability, by including the value of outward freight incurred on fungicides, herbicides, insecticides, PGR etc. manufactured by it. According to the noticee, the ineligible freight was included in the value of the finished goods and, the assessee alleged to have irregularly remitted excise duty from the PLA account on such value of the cleared goods and thereafter to have claimed refund under Notification No.56/2002-CE. 4. After due process, the Additional Commissioner dropped the proceedings by recording the finding that purchase orders do not mention freight separately from the purchase value; these orders were on FOR basis; and in particul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red and the conclusions reached. Only in this way can opinions or decisions recorded be shown to be manifestly just and reasonable. 6. Final order Nos.A/51060/2014-Ex (DB) dated 5.3.2014 of this Tribunal in Hard Castle Petrofer Pvt. Ltd. vs. C.C.E. S.T., Chandigarh; A/51020-51024/2014-EX (DB) dated 25.2.2014 in Ultimate Flexipack Lted. Vs. C.C.E. S.T., J K; and 53116-53119/2014 dated 30.7.2014 in First Flexipack Corporation vs. C.C.E. S.T., J K clearly spelt out and concluded that where an assessee was required to pay duty on FOR price which would include the element of freight from the factory gate to the customers premises, the provisions of Section 4(3)(c) would apply, to identify the place of removal as the place of deliver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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