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2019 (11) TMI 1607 - AT - Central ExciseRectification of mistake - error apparent on the face of record - inclusion of freight charges in the assessable value - place of removal - HELD THAT:- On perusal of para 6 of the impugned final order, though it is stated that the place of removal is the buyer‟s premises and the freight charges have been included in the assessable value for discharging the excise duty, it has been noted that the invoices shows separate freight charges. The same should have been stated that no “separate freight charges have been collected from the customers”. This is an error apparent on the face of record, which requires rectification. Accordingly, the impugned order is modified to the extent of adding the word “not‟ in the sentence in para 6 of the impugned order. The said sentence is modified and shall be read as “invoices clearly show that separate freight charges have not been collected from the customers.” ROM application allowed.
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