TaxTMI 
TaxTMI 
2012 (1) TMI 124
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....f the value of the goods on equalised basis from all the buyers. They were showing it as "forwarding charges" and they were not paying excise duty on such charges. Revenue was of the view that such forwarding charges formed part of the assessable value for paying excise duty. Based on such reasoning demands were issued for the period (i) 1-2-2003 to 30-6-2003, (ii) 1-7-2003 to 30-6-2003 (sic), (iii) 1-7-2003 to 31-1-2004 and (iv) 1-2-2004 to 31-10-2004 demanding excise duty on such amounts. The duty demanded was confirmed by the adjudicating authority. The appellant filed appeal with the Commissioner (Appeals). The Commissioner (Appeals) gave benefit of cum-duty prices on such value realised and reduced the duty demanded in these four appea....
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....upport his argument :- (1) PSL Ltd. & Anr. v. CCE - 2005 (70) RLT 389 = 2005 (185) E.L.T. 59 (Tribunal) (2) Union of India v. Hindalco Industries - 2003 (56) RLT 744 = 2003 (153) E.L.T. 481 (S.C.) (3) LML Ltd. v. CCE, Kanpur - 2007 (211) E.L.T. 440. 3. He also relies on the clarification issued by C.B.E. & C. vide letter F. No. 354/81/2000-TRU, dated 30th June, 2002 which clarified on the issue of freight charges as under :- "In such cases the cost of transportation can be calculated through costing method following the accepted principles of costing. A cost certificate/Chartered Accountant/Company Secretary Accountant/Company Secretary, may be accepted. The c....
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.... Where any excisable goods are sold in the circumstances specified in clause (a) of sub-section (1) of section 4 of the Act except the circumstances in which the excisable goods are sold for delivery at a place other than the place of removal, then the value of such excisable goods shall be deemed to be the transaction value, excluding the cost of transportation from the place of removal up to the place of delivery of such excisable goods. Explanation 1. - "Cost of transportation" includes - (i) the actual cost of transportation; and (ii) in case where freight is averaged, the cost of transportation calculated in accordance with generally accepted principles of costing. Explanation 2.....