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TMI Blog2009 (4) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... nt represented a profit made on the freight. It cannot form part of the assessable value of the goods. In the light of the decision of Baroda Meters held that, there is no merit in the impugned order and the duty on excess freight is not demandable. Hence interest and penalty cannot be levied. Therefore we allow the appeal with consequential relief if any. X X X X Extracts X X X X X X X X Extracts X X X X ..... cess freight charges collected for the period from July 2004 to December 2004 are confirmed under Section 11A of the Central Excise Act, 1944; (ii) The Excise duty paid vide TR6 Challan No. 5/2006-07 dated 27-9-06 under protest is adjusted towards the confirmed duty; (iii) Interest at the appropriate rate on the duty mentioned at Sl. No. (i) above in terms of Section 11AB of the Central Excise A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urged that the Show Cause Notice was issued based on EA 2000 Audit of the appellant's factory. One year after the date of the audit, Show Cause Notice dated 27-9-2007 was issued invoking proviso to Sub-section (1) of Section 11A on the ground that the amounts form part of additional consideration for inclusion in the transaction value. It was urged that the Show Cause Notice does not discuss or re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further the following case laws were relied on :- (i) CCE, Salem v. W. S. Industries. [2007 (213) E.L.T. 413 (Tri.-Chennai)] (ii) CCE, Vadodara v. Amod Industries [2008 (229) E.L.T. 713 (Tri.-Ahmd.)] 5. On a very careful consideration of the issue, it is seen that the duty has been demanded on the excess freight collected by the appellants. When the freight collected is in excess of the actua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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