9911796707
TMI Blog1998 (8) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... apart from the contract price for supply of PSC Poles, the customer OSEB re-imburses the appellants for loading, packing and forwarding of the said poles in OSEB s truck @ Rs. 8/- per pole. (ii) In private trucks of contractors who are paid a consolidated sum for the above purposes as well as for transportation of the poles from the appellants factory to the destination selected by OSEB @ Rs.1.35 per km. This amount is paid by the appellants to the contractors on behalf of OSEB but the appellants get the re-imbursement later from OSEB. 1.2 A show cause notice dated 2-4-1993 was issued by the department alleging short payment of duty to the tune of Rs. 20,774/- for the period 1-3-1988 to 31-3-1992 on account of non-inclusion of loading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collection of charges for loading the goods, through private contractors which calls for any addition. 2.3 He has also urged that the demand is barred by time since the department was fully aware of this practice which was in vogue since long. 3.1 Ld. JDR Shri S.N. Ghosh, opposing the above contention urges that it is well settled on the authority of Apex Court s judgment in the case of MRF [1995 (77) E.L.T. 433] that charges for loading the excisable goods within the factory, even though in course of transportation, are to be included in the assessable value of the excisable goods. it is immaterial as to who ultimately bears those expenses. Concept of value of the excisable goods at the time and place of removal of goods (at the facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envisaged in Section 4 of the Act is for delivery of the goods at the factory gate. Therefore loading and stacking charges in the truck at the factory gate are liable to be included in the value of the excisable. This is admitted to be Rs. 8/- per PSC Pole given by OSEB to the appellants for delivery of goods at the factory gate in case of supply through OSEB s trucks. Therefore, addition of Rs. 8/- made by the adjudicating authority for inclusion in assessable value is held to be correct and reasonable in the absence of any break up supplied by the appellants. 4.2 On the question of limitation, we agree with the submission of the ld. JDR as set out in para 3.3 above. 4.3 In short, we do not find any merits in the appeal and hence dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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