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2014 (12) TMI 908 - AT - Central ExciseValuation of goods - Inclusion of outward freight charges - Held that:- Show Cause Notice does not allege, either expressly or by implication that outward freight charges were separately collected by the appellant. There is also no evidence, oral or documentary on the record to facilitate a finding as to additional collection of outward freight by the appellant. The appellant clearly, specifically and categorically pleaded in response to the Show Cause Notice that since the sales were on FOR destination basis, the transaction value includes the value of freight and that the freight charges were not separately collected from the buyers and further that the amount of transportation charges paid by the appellant were disclosed in its books of account under the head of expenditure. Neither the primary nor the appellate Authority adverted to any evidence whatsoever, documentary or oral, on the basis of which the primary authority perversely in para 17; and the appellate Authority in the impugned order affirmed, that the appellant was required to include the value of transportation charges in addition to the transaction value, on which duty was paid. Neither the primary nor the appellate orders adverted to any evidence on record to justify this perverse conclusion (based on no evidence), concurrently recorded. - Decided in favour of assessee.
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