9911796707
TMI Blog2007 (6) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... f Central Excise, Jammu, both arising out of orders-in-appeal 60/2006, dated 8-2-2006 and Excise Cross Objection No. 128/2006. (ii) Excise Appeal No. 2778/2006 filed by Commissioner of Central Excise, Jammu, arising out of order-in-appeal 166/2006 dated 28-4-2006 and Excise Cross Objection No. 188/2006. (iii) Excise Appeal No. 565/2007 filed by Commissioner of Central Excise, Jammu, arising out of order-in-appeal 326/2006 dated 31-10-2006. 2. In the above appeals, the Revenue is challenging that portion of the orders-in-appeal which have favourably considered the respondents pleas relating to deduction of machine user charges incurred by them from calculating assessable value for the purpose of levy of excise duty. In the appeal f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spensing machine is not includible in the assessable value of syrup since the sale of syrup and leasing of dispensing machine are two different activities and what is included is any additional amount charged as price by reason of or in connection with the sale of the goods under assessment and no amount charged in connection with or by reason of sale of other goods or provision of other services. In that case, the Tribunal held that the rental on the dispensing machine leased out does not form part of the assessable value of the syrup. Following the ratio of the above decision, which is in turn based upon the Apex Court decision in Collector of Central Excise v. Indian Oxygen Ltd., 1988 (36) E.L.T. 730 (S.C.), which is directly applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat portion of the order-in-appeal under which deductions claimed by them in respect of transportation charges were denied to them on the ground that the appellant had failed to prove that amount charged as freight was equalized freight based on accepted principle of accounting. The learned Commissioner had held that, a manufacturer must produce the relevant documents which could prove that the freight was charged on equalized basis based on accepted principle of accounting. It further observed that, the appellants had failed to produce requisite evidence on the basis of which they could have claimed that the expenses borne towards transportation represented the equalized freight. It has further been held that, the view taken by the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held in para 4 as under : We do not agree with the lower authorities view that the judgments are distinguishable. Merely because the details have not been mentioned in the Excise Invoices that by itself will not be a ground for the Revenue to add the freight charges in the assessable value. This very issue has been discussed in all the judgments. The impugned order is not legal and proper and the same is set aside by allowing the appeal with consequential relief, if any. 7. A perusal of the impugned order relating to the admissibility of transportation charges as dealt with by the Commissioner (Appeals) indicates that the relevant records and invoices having a direct bearing on this issue produced by the assessee, have not been go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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