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2016 (7) TMI 494 - AT - Central ExciseValuation - sale of manufactured manmade fiber and yarn through depot - inclusion of freight - Held that:- The Original Authority is fixated at adding the cost of transportation from factory to depot at rates equivalent to the equalized freight charged by the appellant from depot to the customer. He has disregarded the submission made by the appellant before him that the cost of transportation from factory to depot already stands included in the price. Without undertaking verification of the claim and bringing any other material on record to disapprove the claim of the Assessee, he has gone ahead and loaded the value without any basis. In the remand proceedings, this Tribunal specifically directed him to exclude the cost of transportation from the depot to the customer out of the amounts already confirmed in the original proceedings. Instead of complying with the directions, he has gone ahead and confirmed the same amount of duty considering the same as the cost of transportation from factory to depot. Original Authority has travelled beyond the terms of remand and such an order passed by him cannot be upheld. - Demand set aside - Decided in favor of appellant.
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