2006 (11) TMI 90

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..... al No. E/1829/1999 - Final Order No. 1008/06, - Dated:- 2-11-2006 - [Order per: P.G. Chacko, Member (J)]. - In this appeal of the department a valuation dispute is involved. The respondents, who were engaged in the manufacture of excisable goods, sold their products to various State Electricity Boards and Power Corporations under contracts. The freight and insurance charges collected by them w .....

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..... raised in this appeal is that, as the actual freight was not known at the time of removal of the goods from the factory, the price for delivery at the place of removal was also not known. It is also contended that, as the sale of the goods was completed only at the time of delivery at the customers' site, the actual cost of transportation from the factory gate go to the customers' site was includi .....

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..... t' considered by the court in the cited case is not strictly applicable to the facts of the present case, the ratio of the decision is squarely applicable inasmuch as the appellant has no case that the excess freight collected by the assessee had anything to do with the manufacture of the goods. In our view, the decision of learned Commissioner (Appeals) cannot be faulted. In the result, the appea .....

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