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TMI Blog2017 (2) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... d the freight amount over and above the invoice value of the raw material is not based on evidence - appeal dismissed - decided against Revenue. - E/411 & 2362/06 - A/85781-85782/17/EB - Dated:- 8-2-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Ajay Kumar, Jt. Commissioner (AR) for Appellant Shri C.S. Biradar, Advocate for Respondent ORDER Per Ramesh Nair Both the appeals are filed by the Revenue against Orders-in-Original No. 22-25/COMMR(AH)/05 dated 21.02.2005 and No. 133-134/COMMR(AH)/05 dated 22.6.2005 passed by the Commissioner of Central Excise Service Tax, Raigad. 2. The issue in the present case is that whether the invoices raised by M/s Tata Iron Steel Co. Ltd. (TI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (AR) appearing on behalf of the Revenue submits that the freight was paid by M/s TISCO and the same was not included in the assessable value by the respondent, since the freight was not shown separately in the invoices of TISCO, it cannot be concluded that the freight paid by TISCO for transportation of goods from TISCO to respondent s factory is included in the invoice value raised by TISCO. Therefore, the adjudicating authority has wrongly dropped the demand on the element of freight, which was supposed to be included in the assessable value of the respondent s product manufactured on job-work basis. 5. Shri C.S. Biradar, learned Counsel for the respondents submits that the learned Commissioner after satisfying that the fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew stray copies of invoices (five Nos. of invoices) of TISCO for the month of February, 1999 has been adduced as proof in support of their contention that the freight element from TISCO Jamshedpur to the noticees premises at Khopoli has been included in the assessable value by TISCO on which duty was paid by TISCO, However, I believe that the evidence furnished by the noticee for the month of February 1999 is not sufficient !o cover the period in the notices from October 1996 to July 1997 and for the period from September 1998 to March 1999, Inspire or granting time to the noticee to produce the invoices or TISCO, they were unable to do so, Hence, the contention of the company that the freight charges from TISCO Jamshedpur to the noticees p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble for despatches of goods to our conversion agents which have been derived by deducting Conversion charges from the depot price of galvanised tubes . Moreover, I observe that the freight charges indicated in the Annexure to the notice are arbitrarily estimated to be included in the assessable value. It was alleged in the notices that TISCO / the noticee did not provide data in respect of the freight charges separately. Here, I note that TISCO/ the noticee did not do so, simply because the freight charges were already included in their assessable value. I am thus inclined to accept the noticee s contention that the freight element from TISCO, Jamshedpur to the noticee s premises at Khopoli has been included in the assessable value by TISC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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