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2018 (12) TMI 1024 - CESTAT KOLKATAValuation - inclusion of fix freight amount recovered from the outlets in assessable value - case of Revenue is that thses amount are not includible since these charges are not the actual transportation cost, but it is in the form of a fixed charge which is realized by the appellant - Held that:- This issue has been considered by the Tribunal in the Appellant’s own case INDIAN OIL CORPORATION LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PATNA [2007 (5) TMI 501 - CESTAT, KOLKATA], where it was held that the amounts recovered by the appellant were only towards the transportation charges and the same cannot be included in the assessable value - appeal allowed - decided in favor of appellant.
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