2018 (2) TMI 698

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....pellant: Shri Rajesh Chhibber (Advocate)                                                 For Respondent: Shri Mohd Altaf (Asstt. Commr.) AR   Per: Ar....

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.... value of the goods and duty is to be paid. Further, as the appellant was exporting their products under bond, Revenue was of the view that the differential freight incurred by them is also required to be added to the assessable value and difference is required to be taxed. 3. In view of the above, proceedings were initiated against them proposing the demand of duty of excise in respect of t....

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....ecovered by him from his customers, the differential amount will not be includable in the assessable value, since the duty of excise is on manufacture and not on profit made by a person on transportation. The said decision stands followed by the Tribunal in number of cases. However, the lower authorities have not accepted the same by observing that the said decision pertains to erstwhile Section 4....