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TMI Blog2019 (7) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... ise duty on clearances of goods. The Department alleged short payment of Central Excise duty on part of appellant by not assessing the correct value in accordance of Rule 5 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 read with Section 4 of Central Excise Act, 1944. In asmuchas they have paid Central Excise duty on the ex-factory value whereas their contract for supply of goods was on FOR basis. Forming an opinion that the cost of freight and insurance has also to be included in the transaction value that two show cause notices were served upon the appellant, one show cause notice bearing No. 76/121 dated 05.04.2016 and the other show cause notice bearing No. (85) 27 dated 06.05.2016 proposing the reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order under challenge is accordingly prayed to be set aside, Appeal is prayed to be allowed. 5. Per contra, learned Counsel for the respondent has submitted that in fact the similar issue has already been decided by this Tribunal vide the Final Order No. 52822-52836/2018 dated 10.08.2018 vide which a bunch of 15 Appeals were disposed of. It is impressed upon that the present Appeal was also the part of the said bunch however, due to the change in the monetary limit under litigation policy before this Tribunal that the present Appeal got segregated out of the said Bunch. On merits, it is submitted that entire sale got concluded, including the inspection and verification of the products, at the manufacturers' place itself. Transportation c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch goods." Also, the definition of 'place of removal' in Section 4(3)(c) of the Act is relevant which reads as follows: "As per Section 4(3)(c) "place of removal" means - (i) a factory or any other place or premises of production or manufacture of the excisable goods; (ii) a warehouse or any other place on premises wherein the excisable goods have been permitted to be deposited without payment of duty; (iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory; from where such goods are removed; " Perusal of both these provisions makes it clear that the amount to be included in the transaction value is an amount till the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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