2019 (1) TMI 126

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....Hasija, Superintendent (AR) ORDER PER: DR. D.M. MISRA This is an appeal filed against order-in-appeal No. SB/106/Th-I/10 dated 29.7.2010 passed by Commissioner of Central Excise (Appeals), Mumbai-I. 2. Briefly stated the facts of the case are that the appellant is engaged in the manufacture of excisable goods and paid excess amount of duty totaling to Rs. 61,045/- on the freight charges. Conse....

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....e, the cost of freight incurred in transporting the goods from the factory to the customer's premises cannot be part of the assessable value. In support, he referred to the judgment of the Hon'ble Supreme Court in the case of CCE, Nagpur vs. Ispat Industries Ltd. - 2015 (324) ELT 670 (SC). 4. Learned AR for the Revenue reiterated the findings of the learned Commissioner (Appeals). 5. The short i....