TaxTMI 
TaxTMI 
2011 (7) TMI 200
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.... of deduction of equalized freight to arrive at the assessable value is settled by the decision of the Hon ble Supreme Court in the case of Accurate Meters reported in [2009 (235) 581] and several other decisions. He also seeks time to produce copies of impugned contract/purchase orders/invoices which are being relied upon while issuing the show cause. 5. Learned SDR also to produce the adjudication file. 3.2 Learned JCDR produced the adjudication file for perusal and submited copies of 4 contracts entered between the appellants and Delhi Vidyut Board and the copies of 4 contracts entered into between the appellants and U.P. Power Corporation which were relied upon in the show cause notice. 3.3 Learned Advocate produced copi....
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....rom U.P.Power Corporation. He also submits that over all, in respect of supply made relating to the two contracts, they have collected a sum of Rs.3,10,700/- towards freight and insurance charges from the buyers whereas they have actually paid Rs.6,17,860/- as the cost of transportation to the transporters which is nearly double the amount shown in the invoices, separately as cost of transportation. This fact has been recorded by the Commissioner (Appeals). He fairly submits that there is no evidence this submission on factual position was made before the original authority. 5.2 Learned advocate for the appellants, relying on the decision of the Tribunal in the case of Bhopal Wires Pvt.Ltd vs. CCE, Bhopal reported in 2010 (253) ELT ....
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....d insurance. However the appellants have not produced any evidence of actual freight and insurance before the original authority. The claim by the appellants before the commissioner (Appeals) that they have incurred a some of Rs.6,17,860/- towards freight while they collected only a sum of Rs.3,10,700/- from the buyers as freight and insurance has not been cross checked for its accuracy. 6.3 Ld. JCDR suggests that the mater may be remanded for proper appreciation of facts. 7.1 We have carefully considered the submissions. Transformers as high volume and heavy products and definitely involve considerable freight in transporting to the various destination. We find that freight has been agreed to between the appellant and buyer....