9911796707
TMI Blog2017 (11) TMI 1324X X X X Extracts X X X X X X X X Extracts X X X X ..... oading, stacking charges will necessarily form part of the assessable value in terms of section 4 of CEA, 1944 - demand upheld. Extended period of limitation - penalty - Held that: - the valuation of PSC Poles manufactured and cleared by the appellants have been the subject-matter of dispute on earlier occasions. Admittedly, in such situations, there is no scope for including suppression of fact, intention to evade payment of duty against the appellant - extended period and penalty set aside. Appeal allowed in part. - E/00302/2009, E/00445/2010, E/00506/2010 - Final Order No. 42084-42086/2017 - Dated:- 15-9-2017 - Smt. Sulekha Beevi C.S, Member (Judicial) and Shri B. Ravichandran, Member (Technical) For the Appellant : Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been the subject-matter of dispute on the various decisions. For instance, he referred to an early proceeding, which resulted in Order-in-Appeal, dated 14.09.1995. He submitted that there is no case for suppression, willful mis-statement, as the issue has been agitated in the past also. Accordingly, he requested for setting aside of demand for extended period and also penalty. 3. The learned Authorised Representative Shri R. Subramaniyan reiterated the findings of the lower authorities. He drew our attention to the terms of the contract, which clearly brings out the fact that the sale is completed only upon safe delivery of PSC Poles at the designated depots of clients. The appellant is responsible for safe transport and delivery. As s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed on the appellant is also set aside. 7. The learned counsel for the appellant further pleaded for calculating the duty liability, if any, based on cum-duty valuation. He submitted that the Central Excise duty is calculated only on the base price shown separately. Accordingly, he pleaded for re-calculation of duty liability on transportation/handling charges as no excise duty was collected on this. The differential value should be considered as value inclusive of duty. If advised, the same can be verified with documentary evidence by the Jurisdictional officer. On satisfactory verification the differential value, can be considered as inclusive of Central Excise duty and no duty separately has been collected on this value. The author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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