2001 (3) TMI 417

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..... Joglekar, Member (T)]. We have heard Shri B.K. Choubey for the Revenue and Shri D.C. Dighe for the Respondent. 2. The respondents when narrating the details of the amounts charged from their buyers, in the invoices issued under Rule 52A of the Central Excise Rules, 1944 indicated certain amounts as per the following entry : Post clearance handling charges Vide show cause notice dated .....

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..... he assessee then filed an appeal. The Commissioner (Appeals) held that the charges were incurred for transport beyond the factory and as such were not includible in the assessable value. He did not accept the arbitrary division as made by the Assistant Collector. He held that since the charges were incurred for destination at Bhivandi, the inclusion was not warranted. Basing reliance on the follow .....

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