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of <h1>Appeal Partially Successful: Demand Set Aside, Penalties Nullified, Charges Remanded for Further Verification.</h1> <h3>Rituraj Holdings P Limited Versus Commissioner of Central Excise & ST, Daman And Kishor Maheshwari Versus Commissioner of Central Excise & ST, Daman</h3> Rituraj Holdings P Limited Versus Commissioner of Central Excise & ST, Daman And Kishor Maheshwari Versus Commissioner of Central Excise & ST, Daman - TMI Issues:Whether handling charges, including loading/unloading of goods, freight, and transit insurance, separately charged in invoices, are includible in the assessable value for excise duty payment.Analysis:The appellant argued that the demand was based on a judgment that has been overruled by a subsequent Supreme Court decision, making the earlier judgment not applicable. They contended that the handling charges beyond the factory gate, shown separately in invoices, should not be included in the assessable value. The appellant also claimed that the demand was time-barred due to the issue being one of interpretation, and all relevant facts were disclosed to the department. The appellant cited various judgments to support their arguments.The Revenue reiterated the findings of the impugned order.The Tribunal first addressed the issue of limitation, noting that most of the demand fell under the extended period. They found that the appellant had disclosed all transactions, filed regular returns, and there was no suppression of facts. Citing legal precedents, the Tribunal held that the demand for the extended period was not sustainable due to lack of evidence of intent to evade duty.For the demand within the normal period, the Tribunal held that charges related to freight and transit insurance were covered by a Supreme Court decision. However, regarding loading and unloading charges, if done within the factory, they may be included in the assessable value. The Tribunal remanded the matter to the Adjudicating Authority for further verification of facts on this issue.Due to the lack of malicious intent, the penalties imposed on the appellants were set aside. The appeal of the appellant company was partly allowed and partly remanded to the Adjudicating Authority, while the appeal of the General Manager was allowed.In conclusion, the Tribunal set aside the demand beyond the normal limitation period and remanded the issue of loading/unloading charges for further consideration, while also nullifying the penalties imposed on the appellants.
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