9911796707
TMI Blog1998 (6) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. These two appeals of M/s. Shree Pipes Ltd. are directed against Order-in-Appeal Nos. 577-579/CE/91, dated 6-11-1991 of the Collector of Central Excise (Appeals), Delhi. The subject of the appeal was the refund claim by the appellant on account of duty paid on freight. The Collector held against the appellant on the ground that customers have been charged the prices including th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear that the rates are inclusive of excise duty, insurance charges, freight/carting charges etc. . They had also given a note on the price list that deduction on account of freight is not claimed on the price list and will be claimed by way of refund claim on actual basis alter producing the proof of payment made by them on account of freight. They have also submitted that the Assistant Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave submitted that this interpretation of the valuation provision in the adjudication order was not legally correct and that was the reason for their appeal. However, the Order-in-Appeal has not given a correct decision on this issue. They have also submitted that the issue involved in this appeal remains covered by order of the CEGAT in the case of Digvijay Cement Co. Ltd. v. C.C.E., Bombay repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claiming refund of duty paid on freight. The only dispute is whether the duty collected on freight is to be added in the assessable value of the goods or to the wholesale price on this, the appellants have rightly relied on the decision of the CEGAT in Digvijay Cement case. The Tribunal held in that case that the duty element on the deductible freight charges should be added not to the assessable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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