2024 (9) TMI 306

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....rolled products of alloy steel falling under Chapter 72 of the First Schedule of Central Excise Tariff Act, 1985. The appellant was selling their goods through their consignment agents located outside Tamil Nadu on stock transfer basis. It was noticed by the Department that they had not adopted the sale value of such goods sold at the consignment agents point at or about the same or the time nearest to the time of removal of goods for the clearances made from their factory gate as envisaged under Rule 7 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. The appellant had excluded the transportation charges pertaining to the transportation of such goods from the factory to the premises of the consignment age....

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....nt's own case for a differed period rendered vide Final Order No. 40111 & 40112/2017 dated 24.01.2017. The Ld. Counsel prayed that the appeals may be allowed. 4. The Ld. Authorised Representative Ms. O.M. Reena appeared and argued for the Department. It is submitted that the appellant had cleared the finished goods from their factory to the consignment agents which is not on sale but only on stock transfer basis. They have not included the freight charges in the assessable value while paying the Central Excise duty on removal of goods from the factory gate. The assessable value is arrived after excluding the transportation charges upto the premises of the consignment agent. Rule 7 of Central Excise Rules, 2000 provides that when excisable ....

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....7, the Tribunal has set aside the demand. Following the said decision, the Tribunal subsequently in the appellant's own case vide Final Order No. 41150-41152/2017 dated 06.07.2017 had set aside the demand for the period December 2007 to December 2013 for other units of the appellant. The decision of the Tribunal is as under: - "9. It is seen that in the appellant's own case the Tribunal vide Final Order No. 40111-40112/2015 dated 24.01.2017 has analysed the very same issue and the relevant portion of the said decision is reproduced as under: - "4. Revenue has not brought to record whether by any means, freight paid by the buyer to the transporter and benefited the manufacturer. The law relating to excise being revenue elastic in its cha....