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TMI Blog2012 (1) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the transporters agency to do the final leg of the transportation to the buyer’s premises. This is seen recorded in para 4(1) of the adjudication order dated 20-10-2005. This submission is rejected on the ground that invoice shows that the goods were delivered at the factory gate but still the appellants collected forwarding charges. There is no finding that the charges recovered as forwarding charges were for in excess of what was recovered. The decisions quoted by Revenue were given for the reason that the assessee did not produce evidence to show that “forwarding charges” were in fact transportation charges - Decided in favour of assessee. - E/470 & 660-662/2006 - Final Order Nos. A/38-41/2012-EX(BR)(PB) - Dated:- 19-1-2012 - Ms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the premises of the buyers and recovering cost of such transportation from the buyers. He submits that the transportation takes place in two stages. First stage is transportation of the goods from the factory to the transporter s godown and the second stage is transportation from the transporter s godown to the buyer s premises. He submits that the dispute is about the cost incurred for transportation of the goods from their factory to the transporter s godown. For a part of the period involved in this dispute, such transportation was made using their own vehicle. For another part of the period transportation was done engaging another transporter. During the transportation from the factory to the transporter s godown goods meant for dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified in clause (a) of sub-section (1) of section 4 of the Act except the circumstance in which the excisable goods are sold for delivery at a place other than the place of removal, then the value of such excisable goods shall be deemed to be the transaction value, excluding the actual cost of transportation from the place of removal up to the place of delivery of such excisable goods provided the cost of transportation is charged to the buyer in addition to the price for the goods and shown separately in the invoice for such excisable goods. 5. He submits that since the appellants have not been indicating the actual freight the said amounts have to be included as assessable value and duty paid thereon. He relies on the following de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . If such charges are recovered on averaged basis cost as arrived at by accepted principles of accounting is allowed to be deducted. Even for previous periods C.B.E. C. has clarified vide Circular dated 30-6-2002 that such charges on averaged basis could be excluded of ascertained properly. 7. The Appellant has submitted photocopies of bills of carriers, who had transported the goods from factory to the godown of the transporters agency to do the final leg of the transportation to the buyer s premises. This is seen recorded in para 4(1) of the adjudication order dated 20-10-2005. This submission is rejected on the ground that invoice shows that the goods were delivered at the factory gate but still the appellants collected forwarding ch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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