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2015 (5) TMI 1002 - AT - Central ExciseExcess collection of amount of freight added to assessable value of the goods - excess recoveries on account of freight - Held that:- The issue is covered by the Hon’ble Supreme Court’s decision in the case of Baroda Electric Meters Ltd. [1996 (3) TMI 242 - CEGAT, NEW DELHI] as also in the case of Accurate Meters Ltd. V. Commissioner [2009 (3) TMI 1 - SUPREME COURT ]. There is plethora of decisions of the Tribunal holding that such excess collection on account of freight cannot form part of the assessable value of the goods unless the Revenue produces evidence to show that value of the goods was collected in the garb of the freight charges. There is no such evidence available much less any allegation in the present appeal. As such I find no reasons to interfere in the impugned order of the authorities below, which are based upon the declaration of law by the Hon’ble Supreme Court - Decided against revenue.
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