TaxTMI 
TaxTMI 
2011 (2) TMI 1058
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....Kaycee Industries Ltd., Mumbai-78 are the manufacturer of excisable goods falling under Chapter 84, 85, 90 & 91 of the Schedule to Central Excise Tariff Act, 1985. The assesses were recovering freight and transit insurance charges from their customers but at the time of they were not including the said charges in the assessable value determined under Section 4 of the Central Excise Act, 1944. The case of the department is that in certain cases, the goods manufactured and sold by the assessee were insured by them from the factory gate of the destination and in such cases both the freight and insurance charges, as mentioned in the purchase order were recovered by the assessee from their customers. The legal letter of ownersh....
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....on 11AC of Central Excise Act, 1944 along with interest at the appropriate rate on the duty adjudged by the order dated 11/04/2003. 4. The party preferred an appeal before the Commissioner (Appeals) and the Commissioner (Appeals) vide impugned order set aside the order of the lower adjudicating authority and allowed the appeal filed by the party. The Commissioner (Appeals) inter-alia observed that the terms of sale were 'ex-works' as evidenced from the purchase order and this was completely ignored by the lower adjudicating authority. Merely because the assessee had arranged the transport and had taken out a transit insurance policy, it cannot be concluded that the transfer of title on the goods sold was tak....