TMI Blog2018 (8) TMI 1664X X X X Extracts X X X X X X X X Extracts X X X X ..... d that:- The authorities below have categorically held that such charges are nothing but transportation charges from the assessee’s factory to the consignment agent. The place of removal being the premises of the consignment agent, the transportation charges if any, from the factory to the consignment agent cannot form part of the assessable value. Since there is a fundamental difference in the al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, interest and imposed penalties, which was upheld by the Commissioner (Appeals). Hence this appeal. 2. On behalf of the appellant, ld. counsel Shri R. Alwan submitted that it is not clear from the show cause notice as to whether the department is raising the demand on the handling charges to be included in the transaction value or whether the demand is raised being transportation charges fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant has collected such handling charges. In fact, the confirmation of demand is observing that such charges are nothing but transportation charges from the factory of consignment agent which is not be included in the assessable value. He prayed that the demand cannot sustain on merits. 3. The ld.counsel also argued on the ground of limitation and submitted that the period involved i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rges from the assessee s factory to the consignment agent. The place of removal being the premises of the consignment agent, the transportation charges if any, from the factory to the consignment agent cannot form part of the assessable value. Since there is a fundamental difference in the allegation raised in the show cause notice as well as the confirmation of demand, we are of the view that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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