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TMI Blog2024 (10) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Mehul Jiwani, Chartered Accountant appeared for the appellant Sh. Sanjay Kumar, Superintendent (Authorised Representative) appeared for the Appellant ORDER In the present appeals the issue involved is that whether the excess freight collected by the appellant as compared to the actual freight paid to the transporter is includible in the assessable value of the excisable goods for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ric Meters 1997 (94) ELT 13 (SC) * Mercedes Benz India Pvt. Ltd 2010 (260) E.L.T. 149 (Tri. - Mumbai) * Transformers And Rectifiers (India) Limited 2021 (8) TMI 759 - Cestat Ahmedabad * M/S. Marpol Pvt Ltd 2017 (2) TMI 247 - CESTAT Mumbai * Indian Oil Corporation Ltd 2013 (291) E.L.T. 449 (Tri. - Ahmd.) * SURCOAT PAINTS (P) LTD. 2008 (232) E.L.T. 4 (S.C.) * BIRLA CORPORATION LTD. 2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nger res-integra particularly in the appellant's own case this tribunal has held that in such case the freight is not includible in the assessable value. This Tribunal vide Final Order No. 11559-11561/2023 passed the following order which is reproduced below:- para 4 onwards "4. We have carefully considered the submissions made by both the sides and perused the record. We find that limited issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remise. It was clearly held in Indian Oxygen Ltd. v. Collector of Central Excise - 1988 (36) E.L.T. 723 (S.C.) = 1988 (Supp.) SCC 658, that the duty of excise is a tax on the manufacturer and not a tax on the profits made by a dealer on transportation. In view of that decision, the view taken by the Tribunal cannot be sustained. 2. Consequently, the appeals are allowed and the impugned judgment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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." 5. In view of the above decision in the appellant's own case coupled with various other judgments as cited by learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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