2025 (3) TMI 958

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....Appeals), as per the details below : - Appeal No. E/30885/2017 E/31236/2017 E/31274/2017 E/31042/2017 Order- in- Appeal No. & Date HYD-EXCUS- 001-APP-140- 16-17 dt.28.02.2017 HYD-EXCUS-MD- AP2-0019-17- 18-CE dt.22.08.2017 HYD-EXCUS-MD- AP2-0020-17- 18-CE dt.22.08.2017 HYD-EXCUS-001- APP-044-17-18 dt.19.06.2017 OIO No. & Date 09/2015-CE dt.30.09.2015 11/2016-17 d.27.10.2016 12/2016-17 dt.27.10.2016 05/2016-17 dt.30.08.2016 Period of dispute April 2013 to December 2013 January 2014 to June 2014 July 2014 to January 2015 February 2015 to June 2015 SCN No. & Date C.No.IV/9/10/ 2014-Adjn dt.05.05.2014 C.No.IV/9/10/20 14-Adjn dt.29.12.2014 C.No.IV/9/10/20 14-Adjn dt.03.08.2015 C.No.V/38/15/20 16-Adjn dt.03.02.2016 Amount....

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....s provided by the buyer themselves and they are not providing any insurance coverage. However, in some cases, they might have even provided the same. Secondly, he is submitting that the freight charges being charged is on an agreed price and not on actual basis, which may be higher or lower than the actual freight paid by them and it is shown separately in the invoice in addition to the transaction value. He further submits that in their own case, matter has already been decided by this bench in their favour and further, learned AR points out that said decision of the Tribunal is passed without considering the judgment of Larger Bench of this Tribunal in the case of Ramco Cements Ltd Vs CCE, Puducherry [Interim Order No.40020/2023 dt.21.12.....

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....orks then relying on the judgment of Ispat Industries Ltd (supra), the same would not be included. It is a matter of fact, which has not been brought out clearly in the impugned order and therefore, it needs to be remanded back to the Original Adjudicating Authority, who shall examine all the relevant documents to be provided by the appellant to come to the conclusion whether sale is exworks or ex-factory and thereafter, based on the other observations in the earlier para, decide whether the amounts of freight and insurance can be added to the transaction value or otherwise. Since both types of sale could be there, he would have to redetermine the demand amount. 7. Insofar as the issue of imposition of penalty under Rule 25(1) of Central E....