2024 (6) TMI 843

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the outset submits that the issue is no longer res-integra as the same has been decided by the Hon'ble Supreme Court in the case Baroda Electric Meter Ltd V. CCE 1997 (94) ELT 13 (SC) and following the same various decision was passed by this Tribunal. He also submits that on the same issue this Tribunal recently passed the order in the matter of Kashyap Sweeteners Ltd and Jitendra Panday reported at 2023 (10) TMI 224-CESTAT Ahmedabad. 3. Shri Ajay Kumar Samota, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of record, we find that the identical issue has been considered in catena of judgments....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....value for the purpose of charging excise duty. This issue is no longer res-integra as held by the Hon'ble Supreme Court in the case of Baroda Electric Meters (supra) which is reproduced below:- "[Order]. - The Tribunal accepted the position that equalised freight was charged by the appellant from everyone, but proceeded to say that even though freight cannot be a part of the assessable value that wherever freight actually paid was less than the amount collected by way of freight and transportation charges the difference was appropriated by the appellant and, therefore, the same would be a part of the assessable value. In our opinion, the Tribunal proceeded on an incorrect premise. It was clearly held in Indian Oxygen Ltd. v. Collec....