2004 (7) TMI 397

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.... for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Appellants are manufacturers of excisable goods conforming to Customers specification. They invoice the customers as per the rates in the contracts entered and also for services rendered on account of forwarding the goods to a transporter, of the customers choice, at rates entered into the contracts with such customers. Whoever ta....

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..../73, dated Dec., 96 reveals that it has an averment made therein, to the effect - "...............in as much as they have failed to include the amount of forwarding charges recovered by them from their customers in the value for assessment........."                the finding arrived by the lower authority is - ".............

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....rential Central Excise duty on the said forwarding charges incurred by them."              & by CCE (A) is - "..............I have carefully considered the facts of the case, those stated by the appellant at the time of personal hearing and the law on the subject. The appellant did not produce any proof regarding actual amount colle....

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....ated."              cannot be upheld. Whatever charges have been invoiced, as forwarding charges ex-factory gate, have been recovered. The question that actuals may be other than that recovered, would not be material since such charges ex-factory up to the customers indicated destination i.e. in the nature of transport costs cannot be ....