2026 (3) TMI 1367

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....vice Tax, Nashik-II which, while disposing off notices for recovery of duties of central excise amounting to Rs. 2,07,22,316 for the period from November 2019 to March 2014 and to Rs. 43,71,261 for the period from April 2014 to February 2015, confirmed liability to the extent of Rs. 57,53,219 (comprising Rs. 18,62,812 and Rs. 38,90,407, under section 11A of Central Excise Act, 1944, along with appropriate interest thereon under section 11AB/11AA of Central Excise Act, 1944, is the exclusion of freight from the assessable value despite delivery having been effected at the premises of the buyer that, according to the adjudicating authority, had been disapproved by the Hon'ble Supreme Court in Commissioner of Customs & Central Excise, Ahmedaba....

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....t the decision in re Roofit Industries Ltd is more apt on the facts material to the present dispute. 5. We take note that the two decisions, and both relating to post-removal expenditure, were rendered contemporaneously. Doubtlessly, the former pertained to different valuation scheme applicable during the period of dispute and the latter to one of the schemes but the applicability of either on material facts should settle the dispute. In particular, our attention was drawn to '32. It will be seen that this is a decision distinguishing the Escorts JCB's case on facts. It was found that goods were to be delivered only at the place of the buyer and the price of the goods was inclusive of transportation charges. As transit damage on....