9911796707
TMI Blog2013 (11) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... icted below having common cause of action are heard analogous and disposed by this common order: Particulars S. No. of Cause list Appeal No SCN dated Period Duty Penalty M/s. Indian Sugar & General Engineering Vs.CCE, Panchkula 29 E/165/08 02.05.2006 01.04.2005 to 30.09.2005 7,90,394 7,90,394 M/s. Indian Sugar & General Engineering Vs.CCE, Panchkula 30 E/2587/09 30.04.2007 01.04.2006 to 30.09.2006 2,21,836 2,21,836 M/s. Indian Sugar & General Engineering Vs. CCE, Panchkula 31 E/2588/09 16.05.2008 01.04.2007 to 30.09.2007 4,31,602 4,31,602 M/s. Indian Sugar & General Engineering Vs.CCE, Panchkula 32 E/2603/09 01.11.2007 & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incurred is over and above average cost billed earlier, difference thereof is further billed and included in the assessable value. Where average cost collected is more than actual cost incurred, the adjudicating authority confirmed the tax demand. Adjudication so made was upheld in the order in appeal by ld.appellate authority below in all five cases. 3. Entire evidence relating to contracts were provided at the adjudication stage which show elaborate averments made pleading that in many cases the assessee had incurred more expenses on account of freight than the actually recovered from the customers. It was argued alternatively that if the department decides the levy of duty on differential freight the excess realization should be set off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al cost incurred in respect of each and every clearances for which Revenue was of the view that excess realization of disguised consideration of sale as transportation charges was additional consideration to form part of the assessable value and the assessee cannot take average cost concept stand without providing the details. 7. Heard both sides and perused the records. 8. We appreciate Revenues stand that transportation cost incurred in respect of each and every clearance indeed need disclosure for addition to the assessable value. But what that is essential at this stage is to ascertain whether there was any undervaluation alleged in respect of each and every clearance. That does not come out anywhere. Duty is payable in respect of ea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is noticed that while deciding the appeals of the assessee learned Commissioner has made observation that whatever transportation charges was paid that has suffered service tax. When this was available on records and service tax being levied on transportation cost from 2006 onwards, learned adjudicating authority should have considered that aspect to examine assessable value. But that was also not done. In view of difficulties expressed above and findings made, it is not possible to hold in favour of Revenue. 12. Revenue's anxiety for remand could have been appreciated had the appeals not been eight years old. In view of the time factor involved and observation made above re-adjudication exercise may not be productive. 13. In result all t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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