2019 (1) TMI 494

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....pondent is the manufacturer of PCC Poles and Beams and clearing their goods on payment of duty. The respondent entered into an agreement with Dakshin Haryana Bijli Vitran Nigam Limited for supply of PCC Poles. As per the invoice, the respondent charged certain amount on account of freight and it was found from the records that the freight charges are higher than the actual expenses incurred by the respondent on transportation of goods upto the buyer; therefore, it was alleged that the respondent has undervalued the assessable value of the goods supplied. In these sets of facts, the proceedings were initiated against the respondent by issuance of show cause notice dt. 04.05.2007 for proposing the demand of differential amount of duty on the ....

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....ehicle and due to transportation in their own vehicle, the respondent has earned the profit on account of transportation of the goods. The said profit eared by the respondent is not includable in the assessable value of the goods as held by this Tribunal in the case of M/s Associated Strips Limited (supra), wherein this Tribunal held as under: "4. We find that the issue is no more res integra and stands settled by the various decisions. Reliance can be made to the lasted decision of the Tribunal in the case of Indian Sugar & General Engg. Corpn. Vs. CCE, Panchkula-2016 (333) ELT 109 (Tri.-Del.). It stands held that excess freight collected from the customers more than actually incurred will not be includible in the assessable value when ....