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TMI Blog2015 (2) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... aroda Electric Meters Vs. Commissioner of Central Excise - [1997 (7) TMI 126 - SUPREME COURT OF INDIA] - Decided in favour of assessee. - Appeal No.E/672/05 - - - Dated:- 22-10-2014 - Anil Choudhary and P K Jain, JJ. For the Appellant : Shri Gajendra Jain, Adv. For the Respondent : Shri V K Agarwal, Addl. Commr. (AR) JUDGEMENT Per: P K Jain: The brief facts of the case a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected. 2. The learned Counsel for the appellant argued that the Hon'ble Supreme Court in the case of Baroda Electric Meters Vs. Commissioner of Central Excise -1997 (94) ELT 13 (SC) has held that differential amount not includible in the assessable value since the duty of excise is on manufacture and not on profit made by the dealer on transportation. The learned Counsel for the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount collected by way of freight and transportation charges the difference was appropriated by the appellant and, therefore, the same would be a part of the assessable value. In our opinion, the Tribunal proceeded on an incorrect premise. It was clearly held in Indian Oxygen Ltd. v. Collector of Central Excise, - 2002-TIOL-88-SC-CX, that the duty of excise is a tax on the manufacturer and not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es that the Tribunal has taken view that the so called transportation charges are includible in the assessable value. In our view the decision of the Hon'ble Supreme Court in the case of Baroda Electric Meters (supra) is squarely applicable to the facts of the present case. Accordingly, the appeal is allowed with consequential relief, if any. (Dictated and pronounced in Court) - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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