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TMI Blog2015 (5) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the case of Baroda Electric Meters Ltd. [1996 (3) TMI 242 - CEGAT, NEW DELHI] as also in the case of Accurate Meters Ltd. V. Commissioner [2009 (3) TMI 1 - SUPREME COURT ]. There is plethora of decisions of the Tribunal holding that such excess collection on account of freight cannot form part of the assessable value of the goods unless the Revenue produces evidence to show that value of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal. 2. As per facts on record respondents are engaged in the manufacture of PSCC poles, which they are mostly supplying to electricity boards and power distribution companies. The said supply is against the orders placed by their buyers showing the pole price and the equalized freight charges separately. In some cases the freight incurred by the appellant is more than the equalized f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the original adjudicating authority by following the Supreme Court s decision in the case of Baroda Electric Meters Ltd. V. Collector [1996 (85) E.L.T. 363 (Tri.)] (supra). Being aggrieved with the said order, Revenue filed an appeal before the Commissioner (Appeals) vide which he rejected the Revenues appeal and upheld the order of the original adjudicating authority. Hence the present ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anded the matter to the Tribunal, with certain observations. The Tribunal in remand proceedings, held that such excess collection is not to form part of the assessable value, as reported as [2010 (260) E.L.T. 149 (Tri.-Mumbai)]. As such the contention of the learned advocate is that the sole reliance of the Revenue, in their memorandum of appeal, on the said decision of the Tribunal in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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