2017 (3) TMI 419

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....missioner. (AR), for Appellant Shri P.K. Shukla. Advocate, for Respondent Per: Anil Choudhary Heard both the parties. The issue in this appeal is, whether the respondent-assessee - M/s diesel Locomotive Works is required to pay Central Excise duty amounting to Rs. 27,788/- on the amount of Rs. 1,73,677/- being the Transportation charges incurred under the provisions of Section 11A(1) of C....

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....ount of Rs. 1,50,000/- as transportation charges were also charged and on amount of Rs. 90,000/- as commissioning charges for commissioning of the locomotive at Site of the buyer, including load test, was also charged. Further, on enquiry, the respondent-assessee informed that actual transportation charges incurred by them amounted to Rs. 1,73,677/-. The respondent-assessee, on being pointed out b....

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....prays to allow the appeal on the Board Circular No. 354/81/2000 TRU dated 30/06/2000 read Circular No. 634/34/2002-CX dated 01/07/2002 & Circular No. 559/2003-CX dated 03/03/2003, wherein the Board have provided for exclusion of the transportation charges and freight etc. as allowable. 4. Being aggrieved the Revenue is in appeal before this Tribunal, on the ground that the Id. Commissioner (App....