TaxTMI 
TaxTMI 
2011 (6) TMI 602
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....llant Per: P.R. Chandrasekharan: These two revenue appeals are directed against the Order-in-Appeal No: P-II/BKS/279-280/2003 dated 10/11/2003 passed by the Commissioner of Central Excise (Appeals), Pune - II. 2. The facts of the case, in brief, are as follows: 2.1 The assessee, M/s. Universal Luggage Manufacturing Co. Ltd., are engaged in the manufacture of plastic moulded luggage falling....
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....d, therefore, the assessee is not entitled for any deduction. The assessee filed appeals before the Commissioner of Central Excise (Appeals) who allowed the appeals and held that when the goods are sold at a uniform price, equalised freight charges are deductible from the normal price and no duty is chargeable on the same. The learned Commissioner (Appeals) relied on the judgments of the Hon....
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....judgment of the Hon'ble apex court in the case of Prabhat Zarda Factory Limited vs. Commissioner of Central Excise 2002 (146) ELT 497 (SC) in support of the above contention. 4. None appeared for the respondent. 5. We have carefully considered the matter. In an identical set of facts pertaining to M/s. VIP Industries Ltd. 2003 (155) ELT 8 (SC) the Hon'ble apex court held that "where the pric....
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....nt of the Hon'ble apex court in the case of VIP Industries Ltd., cited supra, applies squarely to the facts of this case. 5.2 As regards the reliance placed by the department on the judgment of the apex court in the case of Prabhat Zarda Factory Limited, the facts are different and distinguishable. In that case there was no factory-gate sale at all and the buyers took delivery of the goods at t....