2017 (8) TMI 213

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....espondent ORDER Per: Ramesh Nair The brief facts of the case are that the appellants cleared their excisable goods from factory gate but did not show freight, transportation charges separately in excise invoice. They had collected freight and transportation charges either through commercial bills or debit notes. The case of the department is that as per Rule 5 of Central Excise Valuation Rules ....

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....ause notice was issued proposing demand of duty on the freight and transportation charges collected by the appellants from their customers through commercial invoice/ debit notes. The adjudicating authority dropped the proceedings of the show-cause notice vide Order-in-Original dated 10.02.2006. Being aggrieved by the Order-in-Original, revenue filed appeal before the Commissioner (Appeals), who a....

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....mission made by both sides and perused the records. We find from the impugned order that the Commissioner (Appeals) has held that transportation charges collected by the appellants is required to be included in the assessable value by giving the following finding:- "I have gone through the case records and written submission filed by the respondents and find that lower authority has failed to app....

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....sportation cost from the assessable value." 5. From the above finding, it can be seen that the ld. Commissioner did not dispute in principle that whether in the case the goods were sold from the factory in terms of Rule 5. The transportation charges are excludable from the assessable value. However, he has confirmed the duty on the transportation charges only on the ground that the appellants hav....