TMI Blog2006 (9) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005 and No. 19/2005 (G). (D) CE, dated 30-12-2005 passed by the Commissioner of Customs and Central Excise (Appeals), Guntur. 2. The appellants at the request of the buyers, arranged transport for the goods cleared from the factory. The purchasers paid a fixed amount per metric tonne for the transport of goods to their premises. It so happened that the freight collected in certain cases was more than the actual freight. In the invoice, the freight actually paid and the additional charges collected were shown separately in the invoices. The appellants paid duty on the additional charges collected. Later, they filed refund claim on the excise duty paid on additional transport charges placing reliance on various judicial decisions. The As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ltd. v. CCE, Chandigarh -2004 (178) E.L.T. 966 (T), it has been held that the duty cannot be confirmed on the excess amount of freight collected by the appellants as the duty of excise is on the manufacture of goods and not a tax on profit made by the manufacturer on the transportation of the goods. (iv) The Commissioner (A) has relied on the Apex Court decision in the case of Tripty Drinks (P) Ltd. v. CCE - 2003 (153) E.L.T. A98. The facts of that case cannot be made applicable to the present case. in the case of Tripty Drinks (P) Ltd. (supra), it was noticed that the cost of aerated waters was diverted towards the cost of transportation. Further, the buyers in that case were collecting the goods at factory gate and were not taking the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice and challenge of refund sanctioned have to take place simultaneously. 5. The learned JDR reiterated the Orders-in-Appeals. 6. We have gone through the records of case carefully. The short point is whether excise duty is payable on the excess freight collected by the appellants. We find that in the present case, there is ex-factory price for the goods supplied to the buyers. At the request of the buyers, the appellants arranged transport. While collecting the freight charges, it is found that the actual amount collected by the appellants is more than the actual amount incurred. On this excess amount, the appellants had paid duty and later filed refund claim, which has been sanctioned. Against the order of the original authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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