2012 (2) TMI 418

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....oards in India against open tenders. All these goods were supplied against purchase orders quoting prices on FOR destination basis. The contract shows ex-factory prices excise duty, Sales Tax, freight and insurance charges separately. The goods were transported by engaging M/s. Miracle Carrier and Trading Co. for transportation of the goods from the factory gate to the place of delivery. M/s. Miracle Carrier and Trading Co. was a partnership firm of the Directors of the appellant company and their wives. The appellants were not including the cost of transportation in the assessable value for paying excise duty. Revenue was of the view that since transportation is undertaken by related person, charges towards the transportation should be inc....

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....ce of removal in the assessable value and demand excise duty thereof. The appellants relied on a large number of decisions in the matter by the Supreme Court and the Tribunal and the main decisions relied upon are the following :- (1)     Escorts JCB Ltd. v. CCE - 2002 (146) E.L.T. 31 (S.C.). (2)     CCE v. Accurate Meters Ltd. - 2009 (235) E.L.T. 581 (S.C.). (3)     CCE, Shillong v. India Carbon Ltd. - 2011 (269) E.L.T. 6 (S.C.). He submits that since the issue is already decided in favour of the appellants all the appeals may be allowed and duty demanded and penalties imposed may be set aside. 3. The ld. A.R. for Revenue submits that the appellants have create....