2017 (1) TMI 1407

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..... relating to excise being revenue-elastic in its character, elasticity of Revenue has not been jeopardized. There is no flow back of the freight aspect proved by Revenue showing that same has come to the manufacturer in disguise - assessable value declared by the appellant remains untouched - appeal allowed - decided in favor of appellant. - E/806/2007 & E/807/2007 - 40111-40112/2017 - Dated:- 24 .....

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..... onsignment agents place was freight to pay basis. Therefore there was no realization of freight at all by the appellant. Freight was directly paid by the buyer to the transporter and nothing came to appellant. 3. Heard both sides and perused the record. 4. Revenue has not brought to record whether, by any means, freight paid by the buyer to the transporter has benefited the manufacturer. T .....

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