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TMI Blog2006 (2) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : T.K. Jayaraman, Member (T)]. Consequent to CESTAT, Bangalore s Final Order No. 1417/2004, dated 23-8-2004, the Commissioner has passed the de novo Order No. 16/2005, dated 27-6-2005. 2. The issue relates to the inclusion of transportation charges in the assessable value of the Cylinders manufactured and cleared by the appellants. The matter was remanded for de novo co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory and were consigned direct to the factory nominated by the consigner. (ii) The relevant documents were shown to the adjudicating authority. (iii) The Apex Court, in Escorts JCB Ltd. - 2002 (146) E.L.T. 31 (S.C.), clearly states that delivery of the goods to the lorry driver denotes transfer of the goods to the consignee. The lorry receipt and consignment note are available. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Investigation stage that the transportation of the Cylinders to various destinations was arranged as required by the consignees vide paras 4 7 of the Show Cause Notice. Therefore this is not a case of sale of goods for delivery at the destination. The transport is arranged at the instance of the consignee on his account as a matter of routine commercial courtesy. (vii) Furthermore, a stipulat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant, comes to the conclusion that the case falls under Section 4(1)(b) of the Central Excise Act, 1944. This approach, we are afraid, is not correct. As rightly contended by the learned Consultant, the invoices indicate the basic price of the Gas Cylinders. Even the purchase order also indicates the basic price of the Gas Cylinder. This is obviously Section 4(1)(a) price. The appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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