2017 (2) TMI 884

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....Prabhudesai, Supdt. (AR) for the respondent Per: Raju The appellant Forbes Gokak Ltd. are in appeal of demand of duty of amount of 0.5% collected as handling charges on goods cleared by them.  The demand has been confirmed by the lower authorities.  Aggrieved by the said order, appellant are before the Tribunal. 2. Nobody appeared for the appellant.  However, since the matt....

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....able in the assessable value.  The only ground mentioned is that while they have collected Rs. 18 lakhs as handling charges they have passed on over Rs. 6 crores as discount.  We find that there is no merit in the argument.  As no law has been cited as to why the said amount of handling charges need not be included in the assessable value as the same has been recovered from the buye....