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TMI Blog2017 (8) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... pot with a storage tank at Chennai harbour and had registered the same under Rule 174 of the Central Excise Rules. The assessee would transport CSL from their Manali factory by road to the harbour and from there to Nalco by sea. As per the agreement, Nalco would pay a fixed amount per DMT towards freight and other expenses for transport of CSL from the assessee's factory at Manali to the port of discharge at Vizakhapatnam. As per the agreement, Price had been fixed as ex-factory price per DMT of CSL. On a tentative finding that the assessee had short-paid duty leviable on the excisable goods cleared from their depot at the harbour, show cause notices were issued to them. On conclusion of the proceedings, the Assistant Commissioner deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , learned advocate and Shri L. Paneerselvan, AC (AR). 5. Both sides agree that the appeals filed by M/s. SPIC Ltd., against the order passed by the lower authority for an earlier period had come up before this Tribunal and the same was decided Vide Final Order No.978/2006, dated 31.10.2006. The Tribunal upheld the demands for the earlier period on identical facts. The decision of the Tribunal is reproduced below: - "We have gone through the case records and considered the rival submissions. All along, the appellant has maintained that the depot was the place of removal of the impugned goods and that the sale price from the depot should be the basis of the assessable value. It is seen from the Order-in-Original that the assessee had suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of removal, the cost of transportation from the place of removal to the place of delivery shall be deducted from such price. In the instant case, therefore, the cost of transportation has to be deducted from the price for delivery at port of discharge i.e., Vizakhaptnam. The lower authorities have correctly applied these provisions to arrive at the assessable value by deducting the freight of Rs. 1,310/- from Rs. 10,969/-. We find that the assessee has not disputed the correctness of these figures. In the case of Union of India Vs Bombay Tyres International [1983 (14) ELT 1896 (SC)], the Apex Court made the following observations on adopting the sale price of excisable goods at the factory gate, as the basis for assessable value. "The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble Apex Court when the place of removal did not include depots of the assessee. The assessee's argument that the amount of Rs. 1,469/- also included amortised value of the storage tank etc., and was, therefore, not includible in the assessable value cannot be accepted in view of the above observations of the Hon'ble Apex Court which apply equally in the case of depot price. In view of the facts of the case, we find that the order of the lower appellate authority to be in accordance with law and does not call for any interference. Accordingly the appeal is dismissed." 6. By following the decision of the Tribunal for the earlier period, we find no reason to interfere with the impugned order, which is upheld and the appeals ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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