TMI Blog2023 (7) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... n 4 and Rules made thereunder prior to 01.07.2000. However, in the identical case for the period post 01.07.2000, in various judgments a view was taken that the Baroda Electric Meters prevails even after amended Section 4 and Rules made thereunder after 01.07.2000. Thus, excess freight collected by the appellant from the customers shall not be included in the transaction value for charging excise duty - the impugned orders are set-aside - appeal allowed. - EXCISE Appeal No. 11361 of 2014-DB EXCISE APPEAL NO. 11360 OF 2014-DB EXCISE APPEAL NO. 11362 OF 2014-DB - FINAL ORDER NO. 11559-11561/2023 - Dated:- 24-7-2023 - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) And HON BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) Shri Mehul Jiwani, Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce on the following judgments:- (a) Baroda Electric Meters - 1997 (94) E.LT 13 (SC) (b) Mercedes Benz India Pvt. Limited - 2010 (260) E.L.T. 149 (TRI. Mumbai) (c) Jost's Engineering Co. Limited. 2017 (8) TMI 213 CESTAT MUMBAI (d) Balkrishna Paper Mills Limited. - 2018 (5) TMI 300 CESTAT Mumbai (e) M/S. Marpol Pvt Limited - 2017 (2) TMI 247 CESTAT Mumbai (f) Transformers and Rectifiers (India) Limited - 2021 (8) TMI 759 CESTAT (g) Indo Amines Limited - 2018 (11) TMI 489 CESTAT Mumbai (h) Indian Oil Corporation Limited - 2013 (291) ELT 449 (Tri. Ahmd.) (i) Indian Sugar General Engg. Corpn. - 2016 (333) E.L.T. 109 (Tri. Del.) (j) PRS Rolling Mills Pvt. Limited - 2012 (281) E.L.T. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24/- -65,78,516/- 11,25,108/- He submits that despite the clear figures given above, the Adjudicating Authority has not considered the transactions where the lesser freight was collected from the customers. It is his submission that overall the demand should be on the net difference of excess freight and lesser freight collected from the customers. 3. Shri Rajesh Nathan, learned Assistant Commissioner, (AR) appearing for the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the record. We find that limited issue to be addressed is whether the excess paid freight as compared to the actual should be inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r prior to 01.07.2000. However, in the identical case for the period post 01.07.2000, in various judgments a view was taken that the Baroda Electric Meters (supra) prevails even after amended Section 4 and Rules made thereunder after 01.07.2000. 6. Accordingly, In view of the various judgments cited by learned Chartered Accountant, excess freight collected by the appellant from the customers shall not be included in the transaction value for charging excise duty. Since we have decided the matter on the merits of the case, we are not going to address various alternate submissions made by learned Chartered Accountant. Accordingly, the impugned orders are set-aside and the appeals are allowed. ( Pronounced in the open court on 24. 07. 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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