2007 (12) TMI 10

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....charges collected by the assessee were liable to be treated as cum-duty price and if so whether the Department was obliged to make the demand after allowing abatement for central excise duty payable on such loading charges [see para 2(11) of the civil appeal paper book]. 3. M/s. Supreme Fabrics Ltd., Ludhiana claimed deduction from assessable value on account of loading charges incurred while e....

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....ssee was entitled to abatement. We quote hereinbelow the relevant paragraph from the order of the Commissioner (A), which reads as under: "Regarding calculation of assessable value I agree with the appellants that value should be treated as cum-duty-price. This issue has been decided by CEGAT-LARGER BENCH. That under Section 4(4)(d)(ii) of CEA 1944- Excise duty held payable subsequently is to b....

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....fore, the assessee was not entitled to the benefit of abatement. It was further contended on behalf of the Department that the Department had not accepted the judgment of the Tribunal in the case of Srichakra Tyres Ltd. (supra) and that the Department had preferred Civil Appeal Nos. 5862-5863/99 against the judgment of the Tribunal in Srichakra Tyres Ltd. (supra). According to the learned counsel,....