2015 (9) TMI 1524

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....d Dixit, AR (DR), for the Appellant. Shri R.C. Chaure, Advocate, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - These two appeals filed by Revenue are taken up for decision together as the issue involved is same. The respondents are engaged in the manufacture of cold rolled sheets/coils/strips chargeable to Central Excise duty. Proceedings were initiated against the resp....

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....e freight which is in the knowledge of the respondent. Hence the order of the Commissioner (Appeals) is not legal and proper and is liable to be quashed. The respondents filed Cross-Objection contesting the appeals. They have acted as per the documents supplied to them by the principal manufacturer (TISCO) and they have no means to know whether the freight is included or excluded in the invoice ra....

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....hat the respondent cannot escape liability for non-inclusion of freight on inputs received from TISCO. He pleaded for restoration of original order by setting aside the impugned order. The learned Counsel for the respondents contended that there is no question of suppression of any fact by the respondent when the invoice is prepared by TISCO the inclusion or exclusion of freight is the decision an....

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....perintendent vide their letter dated 10-3-2000 regarding clearance of excisable goods as per agreement with the TISCO and the assessable value of converted goods shall the aggregate of landed cost of raw material (inclusive of freight) and conversion charges which are inclusive of profit margin of the manufacturer. It is also seen that the freight element was included in all the invoices issued pr....