1997 (9) TMI 216

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....ain, Advocate, for the Respondent. [Order per : Justice U.L. Bhat, President]. - The department has filed this appeal against the Order-in-Appeal dated 26-8-1989 passed by the Collector of Central Excise (Appeals), Bombay reversing the Order-in-Appeal dated 24-11-1988 passed by the Assistant Collector, Bombay-III. 2. Respondent, engaged in the manufacture of excisable products filed ....

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.... cost of secondary packing. The Assistant Collector passed an order disallowing the deduction of secondary packing and also modifying the claim on account of deduction for average freight and transit insurance. Respondent had claimed deduction of 1.95% calculated by dividing the freight charges incurred in the previous year by the net sale price of those goods. The Assistant Collector took the vie....

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....13 (S.C.), as long as there is no fraud in arriving at the figure. The department has no such case. 4. Respondent had fixed the average freight to be collected from the buyers, irrespective of the distance factor, on the basis of the previous year's actuals and by dividing the total freight paid in the previous year by the net sale proceeds realised during the previous year. The percentage....