2006 (5) TMI 42

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.... - This appeal arises from Order-in-Appeal No. 180/2003 dated 13-11-2003 passed by the Commissioner (Appeals), Bangalore. The short issue arising in this appeal is as to whether the freight charges collected through commercial invoices is required to be added in the assessable value. The recovery of freight charges had not been indicated in the excise invoices and on that account the Revenue has p....

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....hich has been followed in a large number of Tribunal rulings. He files a copy of the ruling and submits that the appeal is required to be allowed in light of those judgments. 3.The learned SDR reiterated the Departmental view. 4.On a careful consideration, we notice that the clearances were ex-factory in terms of Section 4(1)(a) of CE Act. The extra freight charges collected by the appellant....