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2015 (2) TMI 878 - AT - Central ExciseValuation of goods - Inclusion of transportation charges - Whether the transportation charges for transportation of storage tanks from factory to godown in the cases where buyer takes the delivery of the final product i.e. storage tank from the godown of the respondent are includable in the assessable value or not - Held that:- As the goods have been cleared to the customers from their godown by the respondent therefore, whatever transportation charges being paid for transportation of the goods from the factory to the godown are includable in the assessable value. In these circumstances, it is immaterial whomsoever has paid the transportation charges, the same are includable in the assessable value as the goods have been cleared to the customers from the godown only. Therefore, the impugned order is not sustainable on merits. We further find that the respondent has raised the issue of limitation but while filing their price list, they have not stated the fact that in rare cases they are charging transportation charges for the transportation of the goods from the factory to godown when the customer takes the delivery from the godown. As the facts were not made known to the department, therefore extended period was rightly invoked by the Revenue. Therefore, we hold that show-cause notice was issued within time. - impugned order is set aside. The matter is send back to the Adjudicating Authority for quantification of the actual demand to be recovered from the respondent - Decided in favour of Revenue.
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