TMI Blog2017 (2) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... entage of freight i.e. 1.95%. We find that the Chartered Accountant certificate is absolutely correct and we have no hesitation in discarding the method adopted by the Revenue by taking the lowest freight and insurance - Appeal allowed. - E/156/06-MUM - A/85607/17/EB - Dated:- 31-1-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Ms. Anjali Hirawat, Advocate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd calculated as under 14.50 x 100 = 1.81%/ 800 Being aggrieved by the above method calculating the freight the appellant filed an appeal before the Commissioner (Appeals) who by upholding the Order-in-Original, rejected the appeal. Therefore the appellant is before us. 2. Ms. Anjali Hirawat, Learned Counsel submits that for arriving at correct percentage of the average freight, total fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. In support of her submission, she placed reliance on the following judgments:- (i) VIP Industries Ltd. Vs. CCE [2003 (155) ELT 8 (SC)] (ii) CCE Vs. Accurate Meters Ltd. [2009 (235) ELT 581 (SC)] (iii) Nalco Chemicals India Ltd. Vs. CCE [1998 (104) ELT 730 (T)] (iv) R.R. Paints Vs. CCE [1987 (28) ELT 478 (T)] (v) CCE Vs. Johnson Johnson Ltd. [1997 (96) ELT 189 (T)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... surance is deductable from the value. The only dispute is quantum of average freight as per order of both the lower authorities. The Revenue picked and chose those cases where the lowest freight was paid. Accordingly by taking that they arrived at the average freight of 1.86% which is apparently incorrect for the reason that in arriving at average freight the total freight paid against the total t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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