2024 (1) TMI 243

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....i , 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, Learned Counsel appearing on behalf of the a....

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....ral 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 record. We find that as regard the dutiability of excess freight collected from the customers as compared to the actu....