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2019 (4) TMI 1341 - AT - Central ExciseValuation - inclusion of Freight in assessable value - Railway freight has been paid by the appellant and recovered separately - Place of removal - HELD THAT:- In the case of disputed clearances, the goods were booked through Railways. The appellant has paid the Railway freight at the behest of the buyer, but recovered the same separately. The freight charges are never mentioned in the relevant invoices nor included in the price for payment of Central Excise duty. In such cases the question to be decided is the place of removal. From the Railway Receipts it is seen that it is made in favour of the buyer. Railway Receipt is one of the documents specified in Section 2(iv) of the Sale Goods Act as “document of title to the Goods” - As per Section 39 ibid, delivery of goods to the carrier is to be considered as delivery of goods to the buyer. In view of the above it is clear that the goods stand sold to the buyer at the factory gate. The factory being the place of removal, there is no mandate for adding freight charges. Scope of SCN - HELD THAT:- The case decided by the adjudicating authority is entirely different from the case made out in the show cause notice issued on the basis of the C&AG objection. Since the adjudicating authority has discussed and decided an issue which was not the subject matter of show cause notice - impugned order cannot be sustained. The issue is remanded back to the adjudicating authority for passing denovo order - appeal allowed by way of remand.
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