TMI Blog2016 (7) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... mand proceedings, this Tribunal specifically directed him to exclude the cost of transportation from the depot to the customer out of the amounts already confirmed in the original proceedings. Instead of complying with the directions, he has gone ahead and confirmed the same amount of duty considering the same as the cost of transportation from factory to depot. Original Authority has travelled beyond the terms of remand and such an order passed by him cannot be upheld. - Demand set aside - Decided in favor of appellant. - Excise Appeal No. 321 of 2007 - -Final Order No. 52173/2016 - Dated:- 15-6-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Shri B.L. Narsimhan, Advocate - for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal. The appeal was decided by the Tribunal vide order dated 09/10/2003 in which the matter was remanded to the Original Authority for quantifying the duty liability of the Assessee by computing the assessable value without including the freight and insurance for transport from the depots from where the sales take place to the buyers place. He was also directed to consider the calculation mistake while computing the duty liability for the period September 1998 to December 1998 as contended by the appellant. The Original Authority passed orders in denovo proceedings vide his order dated 08/11/2005 in which he confirmed the demand of more or less similar amount as in the original proceedings. When it was carried to the First Appellate A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charges incurred for transportation of goods from factory to depot. Since some expenses have been incurred towards this, the same needs to be loaded on the assessable value. 6. Heard both sides and perused the records. In terms of the valuation provisions prevalent at the relevant time, duty needs to be discharged at the factory gate at depot prices. Accordingly, the cost of transportation of the goods from the factory gate to the depot will be includable in the assessable value for payment of duty. However, the cost of transportation from the depot up to the customer s premises will be deductible from the depot price. Keeping this provision in mind, the Tribunal vide its order dated 09/10/2003 had remanded the matter to the Original Adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of such freight at an equalized basis to the assessable value. 8. The Original Authority is fixated at adding the cost of transportation from factory to depot at rates equivalent to the equalized freight charged by the appellant from depot to the customer. He has disregarded the submission made by the appellant before him that the cost of transportation from factory to depot already stands included in the price. Without undertaking verification of the claim and bringing any other material on record to disapprove the claim of the Assessee, he has gone ahead and loaded the value without any basis. In the remand proceedings, this Tribunal specifically directed him to exclude the cost of transportation from the depot to the customer out of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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