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TMI Blog2009 (11) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants by not including the transportation charges in the assessable value of the goods cleared. The allegations in the show cause notice as upheld by the Adjudicating Authority, are that the appellants have collected the transportation charges for the transportation of the goods from the factory gate to the depot, which is not permissible as per the provisions of Section 4 of the Central Excise Act read with Central Excise Valuation Rules. 2. Learned Counsel submits that in the original round of proceedings, this Tribunal has remanded the matter back to the Adjudicating Authority to reconsider the issue on the basis of the certificates given by the Chartered Accountant as to the non-inclusion of the freight charges in the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e any objection in accepting Chartered Accountant s Certificate. This is a case where Revenue raised an allegation that freight amount collected is the transportation charges incurred from factory gate to depot but party is contesting it is freight charges from dealer to customers of dealer and the issue has come up for decision before me and I have to examine the evidence in detail to decide the case. In such a scenario, I can t simply go by the Chartered Accountant s Certificate which covers the period 1999-2000, 2002-03. It is also seen that the statement showing depot wise and invoice wise freight charges appended to the C.A. s Certificate is running into so many pages and there is no signature of the Chartered Accountant on any of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... understand how the Adjudicating Authority could have recorded such a finding, when on perusal of the certificate issued by the Chartered Accountant, we find that each and every page has been signed by him. As regards the certificate of the Chartered Accountant, he having given a certificate after verification of the accounts, which should have been considered by the Adjudicating Authority in proper perspective. 5. Be that as it may, since the appellant s Counsel today undertakes to produce all the relevant records, i.e. invoices, bills from depot etc., we deem it fit to remand the matter to the Adjudicating Authority once again to reconsider the evidences that may be produced by the appellants before him, along with Chartered Accountant s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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