2024 (1) TMI 243

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....e for the Appellant Shri A R Kanani , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the excess freight collected by the appellant from their customers as compared to actual freight paid to the transporter is liable to be included in the assessable value for discharging the excise duty or otherwise. 2. Shri S.J Vyas,....

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..../s. Ispat Industries Ltd - 2015 (10) TMI 613 -SC Kashyap Sweetners Limited vs. Commissioner of Central Excise & Service Tax, Vapi- 2023 (7) TMI 1111 - CESTAT Ahmedabad. 3. Shri A R Kanani, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the recor....