2003 (12) TMI 413 - AT - Central Excise

Summary

Issues:
1. Appeal challenging Order dated 4-3-2003 by Commissioner (Appeals) at the instance of the assessee.
2. Consideration of issues related to deduction for transit loss and C&F charges.
3. Application of Supreme Court decisions in CCE, Meerut v. Surya Roshni Limited and Union of India v. Bombay Tyre International on the above issues.

Analysis:

1. The appeal was filed challenging the Order dated 4-3-2003 by the Commissioner (Appeals). The Tribunal had earlier directed the adjudicating authority to consider two issues: deduction for transit loss and C&F charges. The original authority rejected these contentions, which were affirmed by the Commissioner (Appeals).

2. The first issue was regarding the claim for deduction on account of transit loss. The Commissioner (Appeals) rejected the claim following the Supreme Court decision in CCE, Meerut v. Surya Roshni Limited. The appellant's counsel argued that the Supreme Court decision did not consider the lesser amount received due to transit loss. However, the Tribunal confirmed the Commissioner's finding, stating that any transport loss does not affect the liability to excise duty.

3. The second issue concerned C&F expenses. The Commissioner (Appeals) relied on Supreme Court decisions in Union of India v. Bombay Tyre International and G.O.I. v. MRF Limited. The appellant cited Tribunal decisions in other cases but was unsuccessful. The Tribunal held that the expenses cannot be added to the assessable value as there was no factory gate sale in the present case, aligning with the Supreme Court decisions mentioned earlier.

4. Ultimately, the Tribunal found no merit in the appeal and dismissed it based on the above analysis and conclusions reached regarding the issues of deduction for transit loss and C&F charges. The Tribunal's decision was based on the application of relevant legal precedents and the specific circumstances of the case.