2004 (3) TMI 684

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i C. Mani, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - These appeals are directed against impugned orders rejecting the appellant assessee's refund claims. The period involved was prior to August, 1996, when amendment relating to "place of removal" was made in Section 4 of the Central Excise Act. The goods were originally cleared after payment of duty on provisional basis.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the invoices accompanying the duty paying documents. It was pointed out by the Range Superintend, that the appellants have never brought to the notice of the department that the price mentioned in the invoices raised at the factory gate for stock transfer is inclusive of the transport charges. The scrutiny of the sale invoices raised by the appellants at the depot by the Range Superintendent, reve....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uction of freight from the price of the goods for the purpose of determining assessable value. It is further pointed out that the rejection of the refund claim is contrary to the evidence on record also, inasmuch as, the appellants had produced evidence about freight payment made for the transport of the goods. The appellants have relied on the decision of this Tribunal in the case of Goa Paints a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le invoice. In many cases, the actual amounts are shown only on receipt of freight bills from the railways or the transport company. There is therefore, no justification to disallow the deduction towards freight and transit insurance merely on the ground that these amounts were not exhibited in the invoice beforehand. Such an approach would render the specific provision of Section 4(2) nugatory. C....