2024 (10) TMI 1253

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....e transporter is includible in the assessable value of the excisable goods for the purpose of charging excise duty or otherwise. 2. Shri Mehul Jivani, Learned Chartered Accountant appearing on behalf of the Appellant at the outset submits that the issue is no longer res-integra in the light of various judgments. He also submits that the demand is time bar as the same was raised invoking the extended period. In support he placed reliance on the following judgments:- • Order No. FO/A/11559-11561/2023-EX[DB] dated 24.07.2023 passed by CESTAT Ahmedabad in case of Kasyap Sweetners Ltd • Order No.FO/A/12194-12195/2023-EX[DB] dated 05.10.2023 passed by CESTAT Ahmedabad in case of KasyapSweetners Ltd • M/s ....

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....integra particularly in the appellant's own case this tribunal has held that in such case the freight is not includible in the assessable value. This Tribunal vide Final Order No. 11559-11561/2023 passed the following order which is reproduced below:- para 4 onwards "4. We have carefully considered the submissions made by both the sides and perused the record. We find that limited issue to be addressed is whether the excess paid freight as compared to the actual should be included in the transaction 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....