9911796707
TMI Blog1987 (2) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... their sole selling agent, M/s. Voltas. The dispute that was taken to the Central Government in Revision Application was for exclusion, from the assessable value, of post-manufacturing expenses, namely :- (1) agency commission; (2) advertising expenses; (3) selling expenses; (4) freight; and (5) insurance. The Central Government took up this Revision Application for consideration along with four other Revision Applications filed by the same appellants. The point of dispute in those other four Revision Applications was a different one, namely, whether the sale price charged by the appellants from their sole distributor could form the basis of assessment of Central Excise duty. However, the Central Government mistook that the quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or to place upon it an interpretation which would render the said order meaningless and infructuous. The lower authorities have rejected the appellants refund claim arising out of the said Order-in-Revision on the ground that M/s. Voltas were the sole selling agent and not a sole distributor and that since there was no sale of Viva to them in this case, there could be no prices charged to them. We observe that this literal interpretation adopted by the lower authorities had resulted in making the Order-in-Revision an exercise in futility in so far as the fifth Revision Application relevant to our proceedings is concerned. The appellants pleaded before us that the word charged occurring in the Order-in-Revision should be interpreted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aves only freight and transit insurance. The Supreme Court judgment in the case of Bombay Tyre International aforesaid allows these two deductions for the purpose of arriving at the assessable value of excisable goods. The learned representative of the department stated that he had no objection to consequential refund limited to freight and transit insurance being granted to the appellants. We agree with him. 5. In the result, we set aside the impugned orders and allow this appeal in terms that the Assistant Collector shall quantify the amount of consequential refund due to the appellants on account of exclusion of freight and transit insurance only and shall grant such refund to the appellants expeditiously. - - TaxTMI - TMITax - Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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