TMI Blog2017 (12) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... n separately in the excise invoice or it is charged separately in the commercial invoice, it is one and the same thing - only due to non-inclusion of freight amount in the excise invoice the same cannot be included in the assessable value - appeal allowed - decided in favor of appellant. - E/1611/07 - A/90862/17/EB - Dated:- 21-11-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority after detail discussion and interpretating the provisions of Rule 5, came to the conclusion that irrespective of whether the price is at factory gate or the price is for delivery at some other place, in both cases the freight charges is deductible under Rule 5 subject to freight should be shown separately in the invoice itself. The adjudicating authority held that only due to not show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the amount of freight/ transportation charges which was charged and collected by raising the commercial invoice on the ground that the same was not shown in the excise invoice. We find that even though it is not shown in the excise invoice but by raising the commercial invoice the freight amount has been separated from the total sale value, therefore irrespective of the fact that whether it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e judgements, only due to non-inclusion of freight amount in the excise invoice the same cannot be included in the assessable value. 7. In view of the above discussion and settled legal position, we are of the view that the order of the adjudicating authority is just and legal, which was not supposed to be interfered by the ld. Commissioner. Therefore, the impugned order does not sustain and he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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