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2018 (9) TMI 165 - AT - Central ExciseDemand alongwith penalties - it was alleged that appellant have recovered certain freight amount which was not shown in their invoices - Held that:- There is not dispute about the head under which the said amounts were recovered by the appellant from their customers. The amount has undisputedly being recovered as charges for return of empty truck from buyer’s premises which has no relation with the manufacturing activity. Moreover being freight charges they are not includable in the assessable value as held by Hon’ble Apex Court in the case of Ispat Industries [2015 (10) TMI 613 - SUPREME COURT] - appeal allowed - decided in favor of appellant.
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