2006 (5) TMI 42

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..... ercial invoices are included in assessable value – As per Supreme Court decision it can’t be includible in assessable value
[Order per : S.L. Peeran, Member (J) (Oral)]. - This appeal arises from Order-in-Appeal No. 180/2003 dated 13-11-2003 passed by the Commissioner (Appeals), Bangalore. The short issue arising in this appeal is as to whether the freight charges collected through commercial i .....

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..... is ex-factory in terms of Section 4(1)(a) of CE Act. 2.The learned Counsel submits that the issue is fully covered in their favour in terms of the Apex Court judgment which has been followed in a large number of Tribunal rulings. He files a copy of the ruling and submits that the appeal is required to be allowed in light of those judgments. 3.The learned SDR reiterated the Departmental view. 4 .....

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..... 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. (Pronounced and dictated in open Court)
Case laws, D .....

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