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<h1>Government rejects Revision Application on discounts under Central Excises and Salt Act</h1> The Revision Application was rejected by the Government of India concerning the exclusion of certain discounts from the assessable value under the Central ... Includible freight in assessable value - equated freight not deductible as actual freight - identifiability of freight for exclusion under Sec. 4 of the Central Excises and Salt Act, 1944 - cash discounts not claimed at adjudication or appeal stages - no adjudication where claim not raised earlierIncludible freight in assessable value - equated freight not deductible as actual freight - identifiability of freight for exclusion under Sec. 4 of the Central Excises and Salt Act, 1944 - Whether the freight element included in the wholesale F.O.R. destination price is admissible for exclusion from assessable value. - HELD THAT: - From the invoices and bills it is found that actual destination-based railway freight was not charged; instead a proportionate or fixed equated freight was levied irrespective of place of delivery. Such equated freight does not represent the actual freight incurred and is not identifiable as freight. Consequently it cannot be excluded from the assessable value under the test of identifiability and actual incidence required by Sec. 4. The order-in-appeal sustaining inclusion of that freight in assessable value is held to be correct in law and on facts. [Paras 3, 4]Revision rejected insofar as it sought exclusion of the equated freight; the inclusion of such freight in assessable value is upheld.Cash discounts not claimed at adjudication or appeal stages - no adjudication where claim not raised earlier - Whether the cash discounts of Rs. 7/- and Rs. 3/- per M.T. should be excluded from assessable value. - HELD THAT: - The petitioners did not claim exclusion of the stated cash discounts either at the adjudication stage or on appeal, and no order was made by the Appellate Collector addressing those discounts. In view of the absence of a prior claim and adjudication on this point, the Government has declined to make any order on that count. [Paras 5]No order is passed regarding the exclusion of the cash discounts; the matter is left unadjudicated by the Government.Final Conclusion: The revision is rejected; the inclusion of the equated freight in the assessable value is upheld, while the question of exclusion of the cash discounts is not decided and no order is passed on that count. The Revision Application was considered by the Government of India regarding the exclusion of certain discounts from the assessable value. The government found that equated freight charges were not admissible under the Central Excises and Salt Act, 1944. The order-in-appeal was upheld, and the Revision Application was rejected. The government did not pass any order on the exclusion of cash discounts as it was not claimed earlier.
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