TMI Blog2013 (12) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... nt was to transport the goods at an agreed rate to electricity board - Once there were two contracts distinctly executed and known to both sides, it cannot be said that price of goods sold is to be enhanced taking freight into consideration The peculiar feature of the contract was not considered and the conclusion arrived that the freight shall not form part of the assessable value – Decided against Revenue. - E/2397-2399/2005 and Cross Objection No. E/CO/157-158/2005 and E/CO/18/2006 - Final Order Nos. 56025-56027/2013(PB) - Dated:- 18-3-2013 - Shri D.N. Panda and Manmohan Singh, JJ. Shri S.P. Ojha, Consultant, for the Appellant. Shri B.B. Sharma, DR, for the Respondent. ORDER Revenue s appeals are on narrow compass as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the electricity board. First contract was for sale of goods and second contract was for delivery of the goods so sold at the place of delivery desired by electricity board. Selling contract does not speak of delivery clause. That only deals with price and quantity, delivery schedule, excise duty element with statutory variation, trade tax, payment terms, security, inspection and testing and other terms and conditions. But separate transportation contract stipulated the amount payable irrespective of destination of delivery. 5. According to respondent it is categorically stated in term of contract that the supplier shall not be required to submit/produce any documentary evidence of break up of expenses incurred for consignment towards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods at an agreed rate to electricity board. Once there were two contracts distinctly executed and known to both sides, it cannot be said that price of goods sold is to be enhanced taking freight into consideration. Such, peculiar circumstances takes away the present case from ambit of Punjab Tractor s case reported in 2010 (259) E.L.T. 123 (Tri.-Del.). 6. There is also another peculiar feature in Punjab Tractor s case. When the assessee cited the decision of Apex Court in Accurate Meters Ltd., there is no discussion in the entire order of the Tribunal on the Apex Court decision as to whether that holds the field. While we do not appreciate the reason given by ld. Commissioner (Appeals) who has not considered peculiar feature of the contra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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