9911796707
TMI Blog2011 (8) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue against the order in appeal No. OIA No. KS/256/Daman/2006 dated 03.8.2006. 2. The relevant fact that arise for our consideration are that respondent herein were charged with under valuation of consignments by not discharging duty liability on the freight charges collected by them from their customers. Adjudicating authority confirmed the demand with interest and imposed penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . While the Board vide its Circular No. 59/1/2003-CX dated 03.03.2003 directed to determine the point of sale in each case of removal, taking into consideration the Hon'ble Supreme Court s judgment in the case of M/s. Escort JCB Limited & M/s. Prabhat Zarda Factory Limited. The Para 8 of the above mentioned Circular provides; Thus it would be essential in each case of removal of excisable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides, we find that learned Commissioner (Appeal) in the impugned order, in Para-7, has recorded following findings :- Here it is also relevant to refer to case laws of Baroda Electric Meters Limited 1997 (94) ELT 13 (SC). According to which even if the charges collected on account of transport are more than the amount actually incurred, the excess amount will not be liable for excise duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able. As is seen from the above reproduced findings, the learned Commissioner (Appeals) has recorded a very factual finding to the effact that respondent has collected the actual amount of transportation charges from the customers through debit notes. It can also be seen from the grounds of appeal reproduced herein above, the Revenue has not controverted this factual finding by any contrar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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