2018 (8) TMI 466

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....Appellant (s) Shri A. Roy, Suptd.(AR) for the Respondent (s) ORDER Per Shri P.K. Choudhary The appellant is a manufacturer of cotton and synthetic yarn classifiable under Chapter 52 and 55 of the Central Excise Tariff Act, 1975. The fact of the case in brief is that during the period January 2001 to October 2004 the appellant was operating through consignments agents and as such they t....

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....ition of penalty for non-inclusion of other charges in the assessable value. The adjudicating authority confirmed the demand amounting to Rs. 19,505/-, additional excise duty of Rs. 2,803/- alongwith interest and also appropriated the amount paid by the appellant and also imposed penalty. On appeal the Commissioner (Appeals) upheld the adjudication order and dismissed the appeal. Hence, the presen....

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....never suppressed from the department and the same is evident from statutory returns and documents regularly filed. 4. Ld. D.R. for the Revenue reiterates the grounds of appeal. 5. We find that the Hon'ble Supreme Court in the case of Prabhat Zarda Factory Ltd. vs. Commissioner of Central Excise & Anr. [2003(130) STC (96)] have held that freight charges are to be included in the assessable va....