9911796707
TMI Blog2000 (12) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... proposed invocation of longer period by alleging suppression on the part of the appellants. 2. On adjudication, the Commissioner of Central Excise, Calcutta dropped the demand relatable to the interest free advances. As regards handling charges he took into consideration the appellant s contention that such handling charges are not only charges of handling, but also includes the quantum of transportation charges and packing charges. As such by taking into account the chartered accountant s certificate produced by the appellants showing expenses incurred towards carriage outward, extended the benefit in respect of the same. Accordingly he observed that - after segregating the packing charges and expenses incurred towards freight, the left ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f, the commissioner has confirmed the demand of duty on the balance amount of handling charges by treating the same as loading charges. Ld. Adv. submits that the Commissioner has wrongly concluded that the balance amount of handling charges was towards the loading expenses. There is nothing on record to show so. He submits that it was categorically replied by them that such handling charges, apart from representing packing and freight, also represented the credit charges . Such credit charges were realised by them from their customers on account of interest on deferred payment, which should be allowed deduction from the assessable value, as per the settled law. However, on being queried by the Bench, Shri Roy was unable to produce on recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce on record to show that such realisation of money was on account of interest on deferred payments. In these circumstances the Commissioner has rightly concluded that the balance of the handling charges are required to be included in the assessable value of the final product. As regards limitation he submits that there is a basic dispute as regards the assessments being provisional, the matter needs to go back for verification. 7. After considering the submissions made from both the sides we find that admittedly the appellants were realising extra amounts from their customers by way of raising of separate bills. During adjudication the appellants had taken a stand that such realisation from their customers was towards packing charges, fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessments being provisional or not, we find that the said dispute can be resolved only at the original stage. We also take note of the appellant s submission that during the relevant period there were another show cause notices and adjudication orders issued to them taking note of such realisations made by the appellants as handling charges, the Revenue was aware of the billing pattern of the appellants. However, inasmuch as the said cause notices or the orders so passed are not before us, we are not able to appreciate the appellant s contention in respect of limitation. As such we remand the matter to the original adjudicating authority for deciding the issue of demand being barred by limitation afresh after taking into account the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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