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TMI Blog2016 (12) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, 1944 has come up with the present writ petition challenging an Order-in-Original passed by the Additional Commissioner, holding that freight and insurance amount pertaining to the goods cleared by the Assessee should be included in the assessable value of the goods and that the petitioner was liable to pay excess duty together with interest and penalty. 2. Heard Mr. K. Vijay Kumar, l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voiding the pre-deposit condition. 5. More over, the grievance of the petitioner is something peculiar. His grievance is that under explanation to Section 4 (1) of the Act, the price-cum-duty for excisable goods sold by the assessee should be determined in a particular manner. Explanation to Section 4(1) reads as follows: "Explanation,- For the removal of doubts, it is hereby declared that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n assuming that duty is liable to be paid on the transportation charges, they are eligible for cum-tax benefit as they had not collected the duty from the buyers on the freight charges. In view of the above, they requested to drop further proceedings and an opportunity of personal hearing." 7. But unfortunately, there has been no discussion nor any finding recorded. Since the requirement under E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and to record a finding. Therefore, we need not go into the question as to whether the matter should have been reviewed or not. 10. In the light of the above, the writ petition is allowed, the impugned order of the Additional Commissioner is set aside, directing the 4th respondent to consider only the aspect relating to Explanation under Section 4(1) of the Central Excise Act, 1944 and to pass a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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