2016 (9) TMI 1235

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....ounting to Rs. 38,41,268/- (Duty Rs. 37,67,431/-+ Ed.Cess Rs. 73,837/-) is hereby confirmed in terms of the provisions of Section 11A of the Central Excise Act, 1944. (ii) Demand of Central Excise duty allegedly not paid by the Noticee on the Cevant Set Off amount amounting to Rs. 41,87,485/- (Duty Rs. 41,08,181/-+Ed. Cess 79.304/-) is hereby dropped since the same has been passed on after payment of duty. (iii) The Central Excise duty short paid by the Noticee by not including freight, insurance, entry tax and automobile cess in the assessable value to the tune of Rs. 80,82,948/- (Rs.78,70, 557/- BED + Rs. 1,57,411/- Ed. Cess + Rs. 54,980/-Higher Secondary Education Cess) is hereby confirmed in terms of the proviso to Sec....

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....ncluding such freight, insurance and octori in the assessable value simply does not arise.  Ld. D.R. essentially supported the impugned order. 3.  We have heard both the sides and perused the records. 4.  We find that the goods namely chassis were received by the appellant from M/s. Tata Motors Ltd. under proper central excise invoices and central excise duty paid thereon was clearly mentioned in those invoices.  The appellant merely took credit of the duty so paid by M/s. Tata Motors Ltd.  Therefore, if there is any discount allowed by M/s. Tata Motors Ltd. which the Revenue was of the view was not admissible then it follows that the demand should have been raised on Tata Motors, which had paid duty on chassi....