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M/s Indica Chemical Industries Pvt Ltd Versus Commissioner Of Central Excise, Meerut-I

2016 (1) TMI 698 - CESTAT NEW DELHI

Valuation - Non-inclusion of freight collected separately, not shown in the invoice, to be added in the assessable value - addition to assessable value - Held that:- The demand of short levy was confirmed on the first issue only on the ground that the freight charges were not mentioned in the invoices and as such the assessee is liable to pay tax on this amount. We find no legal basis for such assertion. The fact that the place of removal is ex-factory as asserted by the appellant has not been d .....

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in the assessable value - Held that:- The appellants collected certain amount towards freight from their buyers, but actually spent less amount towards such freight. The Revenue added this excess amount in the assessable value. We find that when the goods are delivered ex-factory and the place of removal is factory gate, the freight element has no bearing on the valuation of the product. The freight amount not being shown in the invoice or some additional income has come to the appellant from fr .....

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o. 842 & 1124 of 2007 - Final Order Nos. A/53660-53661/2015-EX(DB) - Dated:- 24-11-2015 - SULEKHA BEEVI CS, MEMBER (JUDICIAL) AND B RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Rajesh Chhibber, Adv. For the Respondent : Shri Govind Dixit, AR (AR) ORDER PER: B RAVICHANDRAN: These two appeals by the appellant are taken up together as they deal with same main matter. 2. The appellant are engaged in the manufacture of expanded perlite ore liable to Central Excise duty. After conducting .....

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e appeal by the Revenue to enhance the penalty was allowed by the learned Commissioner (Appeals) vide order dated 24/01/2007. The present appeals are against these two orders of learned Commissioner (Appeals). 3. The learned Counsel for appellant Shri Rajesh Chhibber, submitted that the issue involved is regarding inclusion of freight charges in the assessable value. He submitted that the goods were sold for delivery ex-factory and their case is covered by Clause (a) of sub-Section (1) of Sectio .....

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e invoice, to be added in the assessable value. The second issue is relating to certain amount collected, in excess of actual freight, from the buyers to be added in the assessable value. The demand of short levy was confirmed on the first issue only on the ground that the freight charges were not mentioned in the invoices and as such the assessee is liable to pay tax on this amount. We find no legal basis for such assertion. The fact that the place of removal is ex-factory as asserted by the ap .....

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