9911796707
TMI Blog2016 (7) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... way that the goods are sold through their depots situated in different places. The dispute covers the period September 1998 to June 2000 and is on valuation. As per the valuation provisions of excise law at the relevant time, the appellant was required to discharge excise duty at the time of clearance of the goods from their factory at prices prevalent contemporaneously at the depots. To arrive at the assessable value for determination of duty, provisional assessment was resorted to by the Jurisdictional Assistant Commissioner. The dispute arose at the time of final assertion of the provisional assessment. The Jurisdictional Assistant Commissioner finalized the provisional assessment vide his orders-in-original dated February 2000, June 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the purchasers, the goods are transported from the depot to the place of the customer. The cost of such transportation is recovered by them on an equalized basis. Accordingly, they have prayed that the equalized freight and insurance charges may be deducted from the depot price to arrive at the assessable value. (ii) The Adjudicating Authority has added the cost of equalized freight and transportation to the factory gate price considering it as the cost of transportation from factory to the depot and has gone ahead and confirmed an amount which is more than the original duty demand. They have claimed that in denovo proceedings, the Adjudicating Authority has travelled beyond the scope of remand. (iii) They have further argued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. According to him, since some expenses would have been incurred for such transportation the same is required to be added to the assessable value. He has gone ahead and loaded the assessable value for such cost, using the equalized freight claimed by the appellant as the measure of such transportation. 7. We have perused some of the depot invoices under which goods have been cleared to the customer. These invoices clearly indicate the depot price, the excise duty payable thereon and the cost of transportation from the depot to the customer's premises arrived at on an equalized basis. For example the measure of such equalized freight have been taken as "nil" for the period September to December 1998; Rs. 1.35 per kilo in the month ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
