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TMI Blog2017 (7) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant's own case the Tribunal vide Final Order No./ 41763-41766/2015 dated 6.7.2015, the Tribunal held that There is no flow back of the freight aspect proved by Revenue showing that the same has come to the manufacturer in disguise. That not being the case, assessable value declared by the appellant remains untouched - demand set aside - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... th appeals No. E/40285/2017 and E/42535/2014 listed for hearing today. Ld. AR, Shri S. Govindarajna, AC, represented on behalf of Revenue. 3. We find that the prayer for amendment of the cause title as also the address for communication of the department needs to be amended in accordance with the change of address/jurisdiction of the department. Registry is directed to list the appeals namely Nos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A show cause notice dated 03.12.2012 was issued proposing demand of duty on the freight incurred for removal of goods from the factory gate to the consignment agent during the period December 2007 to December 2013. After due process of law, the adjudicating authority confirmed the following demand in all the three appeals which were upheld by the Commissioner (Appeals). Hence these appeals. Sl.No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 766/2015 dated 6.7.2015 has analyzed the very same issue and the relevant portion of the said decision is reproduced as under:- "4. Revenue has not brought to record whether by any means, freight paid by the buyer to the transporter and benefited the manufacturer. The law relating to excise being revenue-elastic in its character, elasticity of Revenue has not been jeopardized. There is no flow ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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