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2017 (11) TMI 1324 - AT - Central ExciseValuation - PSC Poles for electricity distribution - includibility - charges shown under the headings safe handling, loading, transportation, unloading, stacking of PSC poles - Held that: - though the basic price of PSC poles at the appellant's yard as well as transportation, loading, unloading, stacking charges are shown separately, the terms of the contract clearly indicate that the appellant has to safely deliver/stake-up these goods at the intended destination as informed by the client. Even, insurance for safe delivery is the responsibility of the appellant - the transportation charges including loading, unloading, stacking charges will necessarily form part of the assessable value in terms of section 4 of CEA, 1944 - demand upheld. Extended period of limitation - penalty - Held that: - the valuation of PSC Poles manufactured and cleared by the appellants have been the subject-matter of dispute on earlier occasions. Admittedly, in such situations, there is no scope for including suppression of fact, intention to evade payment of duty against the appellant - extended period and penalty set aside. Appeal allowed in part.
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