2017 (11) TMI 1244

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..... CCE, Panchkula [2016 (2) TMI 145 - CESTAT NEW DELHI], where it was held that excess freight collected from the customers more than actually incurred will not be includible in the assessable value when goods are sold ex-factory. The freight charges for transportation of the goods to the buyer’s premises are shown separately. It is further seen that the freight charges are separately shown in t .....

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..... eing recovered from the customers separately. The Revenue entertained a view that the freight incurred is less than what was recovered from their customers and such differential amount is required to be added in the assessable value. Accordingly the proceedings were initiated against the appellant by way of show cause notice 2.4.2007, raising demand of duty of ₹ 1,77,773/- for the period 200 .....

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..... s no more res integra and stands settled by the various decisions. Reliance can be made to the lasted decision of the Tribunal in the case of Indian Sugar General Engg. Corpn. Vs. CCE, Panchkula-2016 (333) ELT 109 (Tri.-Del.). It stands held that excess freight collected from the customers more than actually incurred will not be includible in the assessable value when goods are sold ex-facto .....

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