TaxTMI 
TaxTMI 
1998 (6) TMI 357
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.... Shri K. Srivastava, SDR, for the Respondents. [Order per : Shri C.N.B. Nair, Member (T)]. - These two appeals of M/s. Shree Pipes Ltd. are directed against Order-in-Appeal Nos. 577-579/CE/91, dated 6-11-1991 of the Collector of Central Excise (Appeals), Delhi. The subject of the appeal was the refund claim by the appellant on account of duty paid on freight. The Collector held agains....
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....es to Gujarat Water Supply and Sewerage Board was on contract basis and contract makes it clear that the rates are "inclusive of excise duty, insurance charges, freight/carting charges etc.". They had also given a note on the price list that deduction on account of freight is not claimed on the price list and will be claimed by way of refund claim on actual basis alter producing the proof of payme....
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....e Central Excise duty collected on freight charges in the assessable value. The appellants have submitted that this interpretation of the valuation provision in the adjudication order was not legally correct and that was the reason for their appeal. However, the Order-in-Appeal has not given a correct decision on this issue. They have also submitted that the issue involved in this appeal remains c....
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....lant had disclosed in the price list that the rate included freight element and that they would be claiming refund of duty paid on freight. The only dispute is whether the duty collected on freight is to be added in the assessable value of the goods or to the wholesale price on this, the appellants have rightly relied on the decision of the CEGAT in Digvijay Cement case. The Tribunal held in that ....