2016 (12) TMI 1387

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....gh, Supdt (AR), for Appellant Shri Pravin Sharma, Advocate, for Respondent Per: Anil Choudhary This appeal is filed by the Revenue against Order-in-Appeal No. 122-CE/2007 dated 22/11/07 passed by Commissioner of Central Excise (Appeals), Lucknow. 2. The brief facts of the case are that the Commissioner (Appeals) while concluding that "the case is covered under Section 4 (1)(a) of the Central E....

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....Section 4(1)(b), specifically by Rule 5 of the Central Excise Valuation (Determination of price of Excisable goods) Rules, 2000. 2. The Commissioner (Appeals) has also not taken into consideration the fact that exclusion of the cost of transportation under Rule 5 is not absolute but conditional and is subject to the fulfillment of the laid down requirements. The deduction of transportation charge....

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....ed freight for delivery at factory gate or elsewhere, no deductions for freight element will be permissible". 4. The Commissioner (Appeals) has not appreciated the fact that wherever freight is charged on an average basis, the cost of transportation cannot be shown on an actual basis on every invoice. In such cases, even when any amount attributable to freight is mentioned on any invoice, it woul....

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....es Ltd. 2015 (324) E.L.T. 670 (S.C.) and urges for dismissal of appeal. 7. Having considered the rival contention we find that freight have been charged separately and received separately. We also take notice that the buyers of the goods-State Electricity Board have issued purchase order specifying the price for the goods separately and also specifying the transportation cost on per Kilometer bas....