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Commissioner of Central Excise, Customs & Service Tax, Tirupati Versus Manchukonda Prakasham & Co. (Now M/s. Manchukonda Prakasham Industries India Pvt. Ltd.)

Excess collection of amount of freight added to assessable value of the goods - excess recoveries on account of freight - Held that:- The issue is covered by the Hon’ble Supreme Court’s decision in the case of Baroda Electric Meters Ltd. [1996 (3) TMI 242 - CEGAT, NEW DELHI] as also in the case of Accurate Meters Ltd. V. Commissioner [2009 (3) TMI 1 - SUPREME COURT ]. There is plethora of decisions of the Tribunal holding that such excess collection on account of freight cannot form part of the .....

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NA WADHWA, JUDICIAL MEMBER Mr. Mohd. Yusuf, AR For the Appellant Mr. Y. Sreenivasa Reddy, Advocate For the Respondent JUDGEMENT Per : ARCHANA WADHWA Being aggrieved with the order of Commissioner (Appeals) vide which he has upheld the order of original adjudicating authority dropping the demand against the assessee, Revenue has further filed the appeal before the Tribunal. 2. As per facts on record respondents are engaged in the manufacture of PSCC poles, which they are mostly supplying to elect .....

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s required to be added in the assessable value of the goods, initiated proceedings against them, which resulted in confirmation of demand in the earlier order. The appellant approached the settlement commission and settled the matter. Thereafter they started paying duty on such excess recoveries on account of freight. 3. Subsequently realizing that the said excess freight recovered by them from their customers is not to form part of the assessable value, they filed the refund claims within the p .....

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dum of appeal have referred and relied upon one decision of the Tribunal in the case of Mercedes-Benz India Pvt. Ltd. Vs. CCE, Pune-I [2010 (252) E.L.T. 193 (Tri.-Mumbai)] wherein it was held that road delivery charges collected in excess of the actual amount incurred would form part of the assessable value. Accordingly the prayer of the Revenue is to adopt the said decision and allow the appeal. 5. It stands brought to my attention by the learned advocate appearing for the respondents that the .....

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