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2018 (2) TMI 1489
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....pdt. (AR) - for Respondent ORDER Per: Raju 1. This appeal has been filed by M/s. Caprihans India Ltd. against denial of deduction of freight and insurance on average basis. 2. Ld. Counsel for the appellant argued that they are manufacturing excisable goods and clearing the same from their depots. He pointed out that at the material time Section 4 (4) (b) which defines the place of remo....
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....ch the demand was raised was on account of change in rate of duty. He pointed out that the assessment was provisional and during this period the duty rate was increased. He pointed out that cum duty price after enhancement of duty rate remain the same. In these circumstances, the original adjudicating authority denied the deduction of higher amount of duty paid by them on the ground that the final....
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.... 312 (SC). 3. Ld. AR relies on the impugned order. 4. We have gone through the rival submission. We find that at the material time depot was not included in the definition of place of removal, consequently, duty was required to be paid on the value at the factory gate. In these circumstances, cost of transportation and transit insurance cannot be included in the assessable value as a matter ....