TMI Blog2015 (1) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... luded in the assessable value and as such, the question of showing it separately does not arise. Inasmuch as, 1.5% deduction was only on rough estimation which stands reconciled by them at the end of the financial year based upon the actual quantum of freight, the matter needs re-consideration. - Matter remanded back - Decided in favour of assessee. - Appeals No. E/51836, 51837 & 51838/2014-EX(DB) - Final Order Nos. 54511 -54513/2014 - Dated:- 20-11-2014 - Smt. Archana Wadhwa and Shri Rakesh Kumar, JJ. For the Appellant : Shri Mehul Jivani, CA For the Respondent : Shri Ranjan Khanna, DR JUDGEMENT Per Archana Wadhwa: After dispensing with the pre-deposit of duties in all the three cases, we proceed to decide t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant has not given proper Chartered Accountants certificate to indicate the amount of deduction claimed to arrive at the assessable value for each year under freight discount. He further observed that the noticee should have submitted CAS 5 /Chartered Accountant s certificate clearly bifurcating the amount of freight incurred from the factory to the depot along with that incurred from the depot to the customer s premises. He held that only then can the amount of freight in percentage terms be worked out to claim as the permissible deduction. In absence of such bills, he held not to permit the deductions in its existing form. 5. As is seen from the above findings of the Addl. Commissioner, the claim of the freight discount fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the above plea. 7. After having heard the ld. DR, we find that the original adjudicating authority, in principle, has held that the freight deduction has been confirmed on account of the fact that the freight from the factory gate to the depot also is required to be included and there is no segregation of the same in the Chartered Accountants certificate. As per the appellant, such freight already stands included in the assessable value and as such, the question of showing it separately does not arise. Inasmuch as, 1.5% deduction was only on rough estimation which stands reconciled by them at the end of the financial year based upon the actual quantum of freight, the matter needs re-consideration. For the said purpose, we set aside th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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