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2020 (3) TMI 701 - AT - Central ExciseRefund of Excise Duty - differential freight charges collected from buyers during the period 01.04.2008 to 18.12.2008 - HELD THAT:- The place of removal is the factory gate and any profit earned by the appellant on account of transportation charges cannot form part of assessable value, therefore whatever excise duty paid by the appellant on account of profit earned is not duty and the same is to be refunded to the appellant. Similar view taken in the case of COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, TIRUPATI VERSUS MANCHUKONDA PRAKASHAM & CO. (NOW M/S. MANCHUKONDA PRAKASHAM INDUSTRIES INDIA PVT. LTD.) [2015 (5) TMI 1002 - CESTAT BANGALORE] where it was held that There is plethora of decisions of the Tribunal holding that such excess collection on account of freight cannot form part of the assessable value of the goods unless the Revenue produces evidence to show that value of the goods was collected in the garb of the freight charges. There is no such evidence available much less any allegation in the present appeal. Appeal allowed - decided in favor of appellant.
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