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TMI Blog1987 (4) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... J. Rao, Member (T)]. - In de novo adjudication order passed, according to Tribunal s order, the Assistant Collector, Central Excise, Tinsukhia, refused the deduction of bank interest, insurance premium and handling charges etc. from the price so as to arrive at the assessable value. The Assistant Collector purportedly followed the Judgment of the Supreme Court in Bombay Tyre International and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Collector has correctly determined the values and the same are in conformity with the Supreme Court s Judgments dated 9.5.83 and 7.10.83." 2. Shri Mukhopadhyay, Ld. Advocate for the appellants submitted that according to the Supreme Court Judgment in M.R.F. Tyres, charges incurred on unloading, insurance and bank interest are admissible and argued that the Assistant Collector and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticulars of charges incurred by them but merely showed them as expenses in their invoices. He emphasised that a perusal of the Assistant Collector and Appellate Collector s orders would show that the appellants were arguing and pleading for exclusion of post-manufacturing expenses (PME) and not for the acceptance of price list in Part 1. 4. We have considered the arguments of both sides. We ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istinguishing between the charges incurred within the factory gate and beyond the factory gate. In the circumstances, we are not happy in remanding the matter 2nd time. We are constrained to do so as all the details regarding expenses incurred can be examined only by the Assistant Collector and not at our level. Consequently, we vacate the impugned order and remand the matter to the Assistant Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X
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