2005 (8) TMI 251

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....ember (T)]. - The issue relates to whether freight and insurance charges incurred while transporting the goods from the factory gate to the depots from where the goods are sold, should be added to the assessable value of the goods after Section 4 of Central Excise Act was amended w.e.f. 28-9-1996 or not. The said amendment inter alia enabled the Department to charge Central Excise duty on the valu....

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....t such expenses are includible in the assessable value. The Commissioner (Appeals) rejected the appeal both on merits and also on the ground that the appellants failed to establish that they have not passed on the incidence of duty to their buyers. Hence this appeal. 5. Heard both sides. 6. The decision in the case of the Supreme Court in the case of VIP Industries Ltd. v. Commissioner of Cu....

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....ourt held that amounts claimed after finalization of assessments come under the provisions of Section 11B and not those which were paid during the course of provisional assessment under Rule 9B of Central Excise Rules, 1944. 8. He argued that his case is one of amount paid during the period when the assessments were provisional. The ld. DR however strongly objected to this contention and submit....

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....efore the Tribunal for the first time. The appellant should have either produced the bond executed under Rule 9B, or order of provisional assessment made by a proper officer or the RT 12 returns which were provisionally assessed. In the absence of these documents it cannot be held that the assessments were provisional. 9. We have considered the rival contentions in this regard. The case of Alli....