2016 (10) TMI 653 - AT - Central Excise

Whether the appellant is liable to discharge Central Excise duty on the excess amount received by them as transportation costs of final products transported from their sugar factory to their purchasers? - the decision in the case of Mercedes Benz India private Limited Vs. CCE, Pune-I 2010 (8) TMI 790 - CESTAT MUMBAI referred - Held that - the issue of the case Mercedes Benz India private Limited is similar to the present case, the decision of the case apply. The period involved is March, 2003 to December, 2003 during which period the valuation rules were to be considered for inclusion of transportation costs - appeal allowed - decided in favor of appellant.

Summary

The appeal was filed against Order-in-Appeal No. P-III/315/2005 dated 22.09.2005 by the Commissioner of Central Excise (Appeals), Pune-III. The issue was whether the appellant is liable to pay Central Excise duty on excess transportation costs. The Tribunal found in favor of the appellant based on the judgment in the case of Mercedes Benz India Pvt. Ltd. vs. CCE, Pune-I [2010 (260) ELT 149 (Tri.-Mumbai)]. The impugned order was set aside, and the appeal was allowed.