Successful appeal overturns Central Excise duty order based on transportation costs precedent.

The appeal was successful as the Tribunal ruled in favor of the appellant, overturning the Order-in-Appeal by the Commissioner of Central Excise (Appeals), Pune-III. The issue of liability to pay Central Excise duty on excess transportation costs was resolved in favor of the appellant, citing precedent from a previous case. The impugned order was set aside, and the appellant's appeal was allowed.

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The appeal was filed against Order-in-Appeal No. P-III/315/2005 dated 22.09.2005 by the Commissioner of Central Excise (Appeals), Pune-III. The issue was whether the appellant is liable to pay Central Excise duty on excess transportation costs. The Tribunal found in favor of the appellant based on the judgment in the case of Mercedes Benz India Pvt. Ltd. vs. CCE, Pune-I [2010 (260) ELT 149 (Tri.-Mumbai)]. The impugned order was set aside, and the appeal was allowed.

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