TMI Blog2011 (1) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoices issued to the buyers and the same was recovered from them. Further, the duty was paid on the excess freight collected from buyers, which would mean that what was sought to be excluded from the assessable value was the freight shown separately in the invoices issued to the buyers to the extent actually incurred. Such deduction was allowed by this Tribunal in the assessee's own case and that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able value vide order No. C-III/1451 1452/WZB/2003 dated 20/10/2003 in appeal No. E/2748/2002 (Finolex Cables Ltd. vs. Commissioner of Central Excise Customs, Goa). The short order reads thus: "Heard both sides. The appellant's case is squarely covered by the Apex Court decision rendered in the case of Escorts JCB Ltd. V/s. C.C.E. Delhi -II - 2002 (53) RLT 1 (SC). As such, the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reight collected from the buyers and that these payments of differential duty were also considered in the show-cause notice. On a perusal of the show-cause notice and the worksheet attached thereto, we find that, for the entire period of dispute, the monthly recoveries of freight from the buyers were shown in the worksheet and that excess freight recovered from the buyers over and above what was p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be followed. That decision was accepted by the department, and so must be the present one. 5. The decision on this point in Indo Rama Synthetics (I) Ltd. vs. Commissioner of Central Excise, Nagpur 2009 (239) ELT 163 cited by the learned counsel indicates that, in that case, what was claimed by the assessee was deduction, from the assessable value, of the actual cost of transportation and it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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