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2015 (12) TMI 867 - AT - Central ExciseValuation - inclusion in the assessable value of the HSD and motor spirit of the delivery (transportation) charges being charged from the dealers on equalised basis - Held that:- there is no justification for not permitting deduction of the equalized freight for determining the assessable value, in view of the judgment of the Tribunal in the case of Banmore Cable and Conductors vs. CCE, Indore (2014 (3) TMI 917 - CESTAT NEW DELHI). Moreover on going through some of the sales invoices placed on record, it is seen that the delivery charges are separately mentioned and the same have been charged at the equalized rate of ₹ 44 per K.L. in respect of delivery to places within the radius of 39 K.Ms. from the storage deport and at the rate of ₹ 1.2 per K.L. per K.M to other places. When the delivery charges are separately mentioned in the invoices just because the same have been charged at an equalized rate, their deduction cannot be disallowed. The impugned order, therefore, is not correct and as such the appellant have prima-facie case in their favour. The requirement of pre-deposit of the duty demand, interest and penalty is, therefore, waived for hearing of the appeal and recovery thereof is stayed during pendency of the appeal - Stay granted.
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