2015 (2) TMI 518

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....jesh Ostwal, C A ORDER Per: M V Ravindran: These two appeals are directed against Order-in-Appeal No. BR/MIII/145-146/2004 dated 22.12.2004. 2. Since the issue involved in both the appeals are raising the same question and in respect of very same assessee, the appeals are disposed of by a common order. 3. Heard both sides and perused the records. On perusal of the records it transpi....

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....ation (Determination of Price of Excisable Goods) Rules, 2000, specifically indicates that the assessee has to show the cost of transportation separately on the invoice of the goods cleared in order to exclude the same from assessable value. On a specific question from the Bench it was stated that there is nothing on the records to show that the amounts collected were not freight charges but somet....