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TMI Blog1996 (1) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents. [Order per : G.A. Brahma Deva, Member (J)]. - These are four appeals filed by the Department involving a common issue and therefore, they are clubbed together and are being disposed of by this common order. 2. The point to be considered in this case is whether the following items are to be included in determining the assessable value of the goods manufactured and cleared by the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he submitted that as long as ex-factory price is ascertainable that should be the basis in determining the assessable value and other expenses to be ignored. He also submitted that the issue involved in this case with reference to these items has been properly considered by the ld. Collector (Appeals), Central Excise and has given a clear finding as can be seen from last para of the order :- "Va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants shall be entitled for the same, as the assessable value of the goods under Section 4(1)(a) of the Act, is based on wholesale cash price of the goods delivered for sales at the factory gate. As regards handling charges, it is observed that there are incurred on account of labourers provided with trucks, i.e. for transportation of goods from factory gate to buyer's godowns for un-loa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly on debit-notes, in fact, the appellants shalll not be entitled for such deductions as it is quite clear from the impugned order and the submissions made in the appeal petitions that these are the charges on account of handling of goods after sales at the factory gate and recovered for the purpose of delivery of goods (unloading and stocking) at buyers' godowns and not the appellants' godowns. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssable value I do not find any justification not to waive the penalty and the same is, therefore, waived." 5. On going through the submissions made by both the sides and records, particularly are impugned order passed by the ld. Collector (Appeals), we find that the issue in respect of the above expenses has been properly considered by the ld. Collector (Appeals) as it was correctly pointed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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