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2008 (2) TMI 767 - AT - Central Excise
Issues: Assessable value determination based on direct sale from factory gate, inclusion of freight and insurance charges, intervention in lower appellate authority's decision
In this case before the Appellate Tribunal CESTAT, Kolkata, the issue revolved around the assessable value determination concerning goods sold directly from the factory gate. The respondent argued that the impugned goods were dispatched directly from the factory gate to customer premises, with only bills raised from the area office in the depot. The consultant for the respondent clarified that the freight and insurance charges shown separately were for transportation from the factory gate to customer premises, with no extra realization. Additionally, installation and commissioning charges were collected in a few cases. The lower appellate authority had correctly concluded that in cases of direct sale, the factory gate price should be the assessable value. The Tribunal heard the arguments of the ld. DR for the appellant-Revenue, who reiterated the grounds of appeal. After considering the factual position where the impugned goods were directly dispatched from the factory gate, and no contrary evidence was presented by the Department, and no invoices were filed by the Departmental appeal, the Tribunal found no reason to disagree with the lower appellate authority's findings. Consequently, the Tribunal held that the impugned order did not require any intervention, and thus, dismissed the Department's appeal. In conclusion, the Tribunal upheld the lower appellate authority's decision regarding the assessable value determination based on direct sales from the factory gate. The Tribunal found no grounds to intervene in the lower authority's decision, as the factual position supported the conclusion reached by the lower authority. The separate inclusion of freight and insurance charges for transportation from the factory gate to customer premises did not impact the assessable value determination in cases of direct sales.
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