9911796707
TMI Blog2017 (11) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee that the depot price includes the element of freight from warehouse to the depot; there appears no justification to add further amount towards freight. However, we are unable to extend such relief in the absence of verification of such claim - appeal allowed by way of remand. - Appeal No. E/50712/2017-EX [DB] - FINAL ORDER No. 57944/2017 - Dated:- 17-11-2017 - Hon ble Justice Dr. Satish Chandra, President And Hon ble Mr. V. Padmanabhan, Member (Technical) Shri Amit Jain, Advocate for the appellant Shri R.K. Mishra, DR for the respondent ORDER Per: V. Padmanabhan 1. The appeal is filed against the Order-in-Original No 64/2017 dated 18/01/2017. The brief facts of the case are that the appellant is engaged i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 2000, on the basis of list price prevailing at the depots, at the time of dispatch of goods from the Mangalia warehouse. The department was of the view that such depot prices did not include the cost of transportation of goods from the warehouse to the depot. Accordingly, the freight charges were added to the price at which duty was paid by the appellant and differential duty was demanded. Total duty ₹ 3,15,26,126/- for the period March to September 2004 was demanded vide the impugned order. Aggrieved by this order the present appeal has been field. 3. With the above background we heard Shri Amit Jain, Ld Counsel for the appellant as well as Shri R.K. Mishra, DR for the Revenue. 4. Shri Amit Jain submitted that this is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Counsel for the appellant has drawn our attention to the sample invoices issued by the appellant to other OMCs such as Indian Oil Corporation. It is his submission that the goods are sold ex-warehouse and freight has been paid only to facilitate delivery at the customer s premises and the same has been got reimbursed from the buyers and separately accounted. It is our view that in terms of Rule 5 of Central Excise (Determination of price of Excisable goods) Rule 2005, if the goods are sold for delivery at a place other than the place of removal, then the cost of transportation up to the place of delivery shall be excluded. As per the sample invoices perused by us, freight is not included in the transaction value and sale is ex-warehouse, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact, the matter was remanded in the first round of litigation by the Tribunal but we note that the Adjudicating Authority has not carried out such verification. He has recorded that the invoices tally with the prices indicated at the depot sale price but the appellant has failed to submit depot sale invoices. Accordingly, he has confirmed the duty demand. 11. In the light of the claim of the assessee that the depot price includes the element of freight from warehouse to the depot; there appears no justification to add further amount towards freight. However, we are unable to extend such relief in the absence of verification of such claim. In view of the above, with a heavy heart, we are constrained to remand the matter one more time for ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
