2011 (5) TMI 773

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..... 2. The facts of the case are that the respondents are manufacturer of P & P medicament. They have filed various price declarations in Annexure-II as required under Rule 173C of the Central Excise Rules, 1944 declaring therein wholesale price and assessable value of the said goods to be sold by them through their depot. In the said price declaration and on the basis of Chartered Accountant Certificate the respondents claimed various deductions on account of post manufacturing expenses such as Trade Discount and Additional Discount, Insurance and Transportation charges. Both the lower authorities following the guidelines laid down by the Hon'ble Apex Court in the case of Bombay Tyre International [1983 (14) E.L.T. 1896 (S.C.)], on the ba .....

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..... removal' and sale price at any such place of removal will be 'normal price' for levy of excise duty. To arrive at 'normal sale price' at any 'place of removal' other than the factory gate, the expenses incurred towards transport including freight and transit insurance etc. from factory of said 'place of removal' will form part of the sale price for the determination of assessable value". While passing the order, the adjudicating authority has observed that as per Chartered Accountant Certificate to arrive at ratios of "transportation charges", "transit insurance" turnover of goods sold from Wadala depot to their distributors is considered and for the purpose arriving at average trade discounts, the quantum of goods manufactured at Thane fac .....

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..... The argument pleaded by the learned JDR that onus is on the assessee to establish that discount for given transaction has actually passed on to the buyer of goods is on the assessee. We have seen that the respondents have discharged their onus by filing the Chartered Accountant certificate certifying their claim of discount, freight and insurance. To controvert the certificate issued by the Chartered Accountant, onus is on the Revenue. Without any evidence the contention of the Revenue is not acceptable that the claim allowed by both the authorities below is not illegal and proper and is not sustainable. Hence, we do not find any merit in the Revenue's appeal and any reasons to interfere with the impugned orders. Therefore, the impugned or .....

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