2011 (8) TMI 153

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....ndran;   This appeal is filed by the Revenue against the order in appeal No. OIA No. KS/256/Daman/2006 dated 03.8.2006.   2. The relevant fact that arise for our consideration are that respondent herein were charged with under valuation of consignments by not discharging duty liability on the freight charges collected by them from their customers. Adjudicating authority confirmed t....

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.... customers, in the assessable value.   3. While the Board vide its Circular No. 59/1/2003-CX dated 03.03.2003 directed to determine the point of sale in each case of removal, taking into consideration the Hon'ble Supreme Court s judgment in the case of M/s. Escort JCB Limited & M/s. Prabhat Zarda Factory Limited. The Para 8 of the above mentioned Circular provides;   Thus it would ....

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....sp; 4. After hearing submissions made by both the sides, we find that learned Commissioner (Appeal) in the impugned order, in Para-7, has recorded following findings :-   Here it is also relevant to refer to case laws of Baroda Electric Meters Limited 1997 (94) ELT 13 (SC). According to which even if the charges collected on account of transport are more than the amount actually incurre....

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.... in original deserves to be set-aside, being non sustainable.   As is seen from the above reproduced findings, the learned Commissioner (Appeals) has recorded a very factual finding to the effact that respondent has collected the actual amount of transportation charges from the customers through debit notes. It can also be seen from the grounds of appeal reproduced herein above, the Revenu....