2017 (2) TMI 202

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellant Shri H.M. Dixit, Assistant Commissioner (A.R.) for Respondent ORDER Per Ramesh Nair The dispute involved in the present case is quantification of percentage of average freight to be deducted from the assessable value of the excisable goods manufactured and supplied by the appellant. On principle there is no dispute between the appellant and the department that average freight i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng financial year has to be considered; accordingly the average freight to be calculated. In the present case the total freight of the financial year which comes to 1.95%. The adjudicating authority and Commissioner (Appeals) have only taken out of the total freight only lowest rate which is not correct. As the average freight for a particular year cannot be arrived at correctly, unless the total ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (vi) M/s Sangam Spinners Vs. CCE 2016-TIOL-430-CESTAT-DEL-CE (vii) Mercedes Benz India Pvt. Ltd. Vs. CCE - [2016-TIOL-2567-CESTAT-MUM] (viii) M/s Jonas Woodhead and Sons India Ltd. Vs. CCE [2015-TIOL-1848-CESTAT-MAD] (ix) CCE Vs. BSL Ltd. - 2014-TIOL-1410-CESTAT-DEL 3. On the other hand Shri H.M. Dixit, Learned Assistant Commissioner (Authorised Representative) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inst the total turnover is required to be considered. We find from the Chartered Accountant certificate that Chartered Accountant taken actual annual turnover and total insurance freight during the year and accordingly arrived at the percentage of freight i.e. 1.95%. We find that the Chartered Accountant certificate is absolutely correct and we have no hesitation in discarding the method adopted b....