2013 (3) TMI 260

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....od the appellant were supplying these items to Indian Railways against the supply contracts. There are two types of contract. In first type of contracts, the price is on FOR destination price which includes element of freight. In second type of contracts there is the factory gate price plus freight on per pieces basis. During the period of dispute the appellant had filed the price lists as per provisions of Rule 173C of the Central Excise Rules, 1944 and after approval by the jurisdictional Assistant Commissioner had paid duty on that basis i.e. in the type of contracts, the duty was paid on FOR price without any deduction of freight and in the 2nd type of contract, the duty was paid on factory gate price. Subsequently, the Department while....

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....ere stored without payment of duty and if the price of the goods at the place of removal is not known, then the amount of freight from the place of removal to the place of delivery was to be excluded in accordance with the provisions of sub-section (2) of Section 4, that when the freight from place of removal - factory gate/bonded warehouse to customer's premises was not includible in the assessable value, even if the appellant have received more amount towards freight than the amount which was actually incurred, the differential freight is not includible in the assessable value; that the Apex Court in the case of Baroda Electric Meters Ltd. v. CCE reported in 1997 (94) E.L.T. 13 (S.C.) had held that when the freight charged by the appellan....