TMI Blog2014 (11) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... ion charges separately in the invoice have been withdrawn. We, further find that there is no allegation against the respondent that they have recovered the transportation charges over and above actually paid by them. It is the contention of the respondent that goods have been sold at their factory gate and whatever the transportation charges paid by them on behalf of the buyers have been charged t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents are clearing the said goods to their buyer on payment of Central Excise duty, and also charges the transportation charges separately through debit notes from the buyers and on actual basis. Revenue is of the view that as this transportation have not been shown in the invoice separately therefore these transportation charges are to be includible in the assessable value and respondent ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f can be disposed off at this stage, we therefore taken up the appeal for final disposal. 5. The Ld. AR submits that as per Rule 5 of the Central Excise Valuation (Determination of price of excisable goods) Rules, 2000, during the impugned period there was a pre-condition that transportation charges should be shown separately in the invoice as respondent has not fulfilled the said condition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) relying on the various decision by this Tribunal. Therefore, we do not find any infirmity in the impugned order. In these circumstances, we hold that the transportation charges collected by the respondents are not includible in the assessable value. 8. With these observations, impugned order is upheld, and the appeal filed by the Revenue is dismissed. (Dictated in Court on 21/08 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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