2017 (1) TMI 1123

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at the factory gate - the appellant is not liable to pay Central Excise duty on such freight. When the refund is eligible for the said amount, we note that interest paid on said duty have to be refunded. Appeal allowed - decided in favor of appellant. - E/2309-2310/2009 -EX(DB) - A/56176-56177/2016 -EX(DB) - Dated:- 29-12-2016 - Mr. (Dr.) Satish Chandra, President and Mr. B. Ravichandran, M .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d order. The Commissioner (Appeals) vide impugned order held that refund of duty as well as interest, are not eligible to the appellant. He held that differential amount collected by the appellant from the clients, are attributable to assessable value. 3. Ld. Counsel for the appellant submitted that they had two contracts with the clients; one for sale of transformers and the other is for tran .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... such, we find the analysis and findings of the Original Authority is legally correct. There is no justification for the appellate authority to revise the said findings without any material evidence. The appellants also produced purchase order and other connected records. We find, the appellant is not liable to pay Central Excise duty on such freight. When the refund is eligible for the said amoun .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X