2015 (1) TMI 175

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent : Shri Ranjan Khanna, DR JUDGEMENT Per Archana Wadhwa: After dispensing with the pre-deposit of duties in all the three cases, we proceed to decide the appeals itself, inasmuch as we find that the issue involved relates to factual verification of the appellant's records. The appellant are selling their final products from the factory as also from their depot on FOR basis. H....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... same is made good by the appellant. 3. Revenue by entertaining a view that the freight discount extended by the appellant to their customers cannot be deducted from the assessable value on an average basis and as such, the same has to be added back to the value for the purpose of duty payment. Accordingly, the proceedings were initiated against them by issuance of show cause notice. 4. Whil....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he freight discount from the depot to the customer's premises is not being disputed by the original adjudicating authority. The only objection raised by him is that the appellant have not separately shown the freight element incurred by them from the factory gate upto the depot. Accordingly, for want of proper Chartered Accountant's certificate, the demands stand confirmed by him. 6. The appell....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he show cause notice never alleged on account of quantum of freight neither did the original adjudicating authority called upon them to show cause against the actual freight discount, as against 1.5% average deduction. As such, they could not place the entire documentary evidence before the Addl. Commissioner in support of the above plea. 7. After having heard the ld. DR, we find that the origi....