2013 (11) TMI 688

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....No.33 to 38 of cause list as per chart depicted below having common cause of action are heard analogous and disposed by this common order: Particulars S. No. of Cause list Appeal No SCN dated Period Duty Penalty M/s. Indian Sugar & General Engineering Vs.CCE, Panchkula 29   E/165/08   02.05.2006   01.04.2005 to 30.09.2005 7,90,394 7,90,394 M/s. Indian Sugar & General Engineering Vs.CCE, Panchkula 30   E/2587/09   30.04.2007   01.04.2006 to 30.09.2006 2,21,836 2,21,836 M/s. Indian Sugar & General Engineering Vs. CCE, Panchkula 31   E/2588/09   16.05.2008   01.04.2007 to 30.09.2007 4,31,602 4....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rtation incurred for delivery of the goods at door step of buyers was included in the assessable value since transportation of goods was undertaken by the appellants. Average transportation cost is normally billed and after incurring the cost of transport where the cost is incurred is over and above average cost billed earlier, difference thereof is further billed and included in the assessable value. Where average cost collected is more than actual cost incurred, the adjudicating authority confirmed the tax demand. Adjudication so made was upheld in the order in appeal by ld.appellate authority below in all five cases. 3. Entire evidence relating to contracts were provided at the adjudication stage which show elaborate averments made pl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oposal, prayer of the appellants is to allow the appeals at Sr.No.29 to 32 and 39 of the cause list. So also the appeals appearing at Sr.No.33 to 38 of the cause list above should be rejected. 6. On the other hand argument of the Revenue is that the assessee did not provide actual cost incurred in respect of each and every clearances for which Revenue was of the view that excess realization of disguised consideration of sale as transportation charges was additional consideration to form part of the assessable value and the assessee cannot take average cost concept stand without providing the details. 7. Heard both sides and perused the records. 8. We appreciate Revenues stand that transportation cost incurred in respect of each an....