TMI Blog2016 (9) TMI 1235X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Tata Motors Ltd. which the Revenue was of the view was not admissible then it follows that the demand should have been raised on Tata Motors, which had paid duty on chassis after allowing such discount. Regarding non-inclusion of freight, insurance and octroi in respect of such chassis supplied by Tata Motors in arriving at the assessable value of the final product by the appellant, we find that Chartered Accountant’s Certificate dated 01.06.2007 was submitted by the appellant to the effect that cost of transportation, insurance, road tax, entry tax, octroi etc. upto the place of the consignee was included on the average basis in the assessable value of the final product of M/s. Tata Motors Ltd. and that such assessable value is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of which the following order was passed:- (i) Central Excise duty not paid by the Noticee on the cash discount and special discount amounting to ₹ 38,41,268/- (Duty ₹ 37,67,431/-+ Ed.Cess ₹ 73,837/-) is hereby confirmed in terms of the provisions of Section 11A of the Central Excise Act, 1944. (ii) Demand of Central Excise duty allegedly not paid by the Noticee on the Cevant Set Off amount amounting to ₹ 41,87,485/- (Duty ₹ 41,08,181/-+Ed. Cess 79.304/-) is hereby dropped since the same has been passed on after payment of duty. (iii) The Central Excise duty short paid by the Noticee by not including freight, insurance, entry tax and automobile cess in the assessable value to the tune of ₹ 80 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r independent buyers and that the appellant had not paid any freight, octroi or insurance in respect of chassis received by it and therefore, the question of including such freight, insurance and octori in the assessable value simply does not arise. Ld. D.R. essentially supported the impugned order. 3. We have heard both the sides and perused the records. 4. We find that the goods namely chassis were received by the appellant from M/s. Tata Motors Ltd. under proper central excise invoices and central excise duty paid thereon was clearly mentioned in those invoices. The appellant merely took credit of the duty so paid by M/s. Tata Motors Ltd. Therefore, if there is any discount allowed by M/s. Tata Motors Ltd. which the Revenue wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other words, the appellant has not paid any freight, insurance or octroi in respect of such chassis, and therefore, question of the appellant adding these elements in arriving at the assessable value of its final products would simply not arise. 5. It is settled principle that if there is any dispute regarding classification or valuation of the product, the appropriate party in that regard is the one which classified or valued the goods and paid duty thereon and not the recipient of such goods. In this regard, the judgment of Supreme Court in the case of Commissioner of Central Excise and Customs, vs. MTS Switch gear Ltd - 2008-TIOL-245 SC- CX. refers. 6. When the impugned demand is not found sustainable, the penalty obviously c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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