TMI Blog2010 (10) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... 006. 2. We have heard JDR for the respondent and perused the records in the absence of assessee. 3. Present appeal arises from order dated 27-12-2004 passed by the Commissioner (Appeals), Ghaziabad. By the impugned order, the lower appellate authority has confirmed the order passed by the adjudicating authority. The Jt. Commissioner, Ghaziabad by order dated 18-2-2003 had confirmed the demand of ₹ 7,67,165/- along with interest thereto and equal amount of penalty against the appellants. 4. The appellants are engaged in manufacture of transformers classifiable under Chapter 8504.00 of the schedule to the Central Excise Tariff Act. 5. The investigation revealed that during the period from July, 2000 to November, 2001, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability and considering the definition of transaction value, the said amount would be included in the assessable value of the final product and hence, there was no case for interference of the order passed by the adjudicating authority. 8. The departmental representative drawing our attention to the decision of Larger Bench in the matter of CCE, Mumbai-III v. Supreme Petrochem Ltd. reported as [2009 (240) E.L.T. 38 (Tri.-LB) submitted that the law is well settled by the said decision to the effect that the transaction value is to be obtained by adding, any amount that buyer is liable to pay, to the price charged by reason of or in connection with sale, whether payable at the time of sale or at any other time and considering the same, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of, or in connection with, the sale, whether payable at the time of the sale or at any other time. It would thus appear that the transaction value would depend on the terms of the contact of sale of (sic) excisable goods between the seller (assessee) and the buyer. The terms and conditions may be had or discerned from the purchase order, invoice and allied documents. Going by the terms sale and purchase vide Section 2(h) of the Act, we and that, where the possession of goods is transferred by the manufacturer to the buyer in the ordinary course of trade or business for cash or deferred payment or other valuable consideration, the same constitutes sale by the former and purchase by the latter. It may be useful, in this context to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Since the Revenue is not privy to the contract of sale between the seller (assessee) and the buyer, the burden is on the assessee who claims exclusion of such charges from assessable value, to prove that such charges were incurred by somebody else. In our view, this burden of proof is implied in the definition of transaction value. 10. Considering the undisputed facts of the case that the appellants had collected the amount over and above the invoice price on account of equalised freight, labour and painting charges and the same do not form part of the assessable value, we find no fault with the concurrent findings arrived at by the authorities below on analysis of the facts of the case disclosed from the materials on record. Applying t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
