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TMI Blog2018 (1) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that the freight and inspection charges are not includible in the assessable value - appeal allowed. - E/3086/2007-EX[DB] - A/71887/2017-EX[DB] - Dated:- 9-11-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Absent on call, for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per: Anil Choudhary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut had not included the same in the assessable value. Accordingly, it appeared to revenue that they had been done short payment of duty, as the said amount would found part of the assessable value. 3. A show cause notice dated 27/11/2002 was issued demanding duty of ₹ 21,305/- for the period 2001-02 and 2002-03. The SCN was adjudicated on contest and the Assistant Commissioner was pleased ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of Hon ble Supreme Court in the case of CCE Vs M/s Akay Cosmetics Private Ltd. reported at 2005 (182) ELT 294. Being aggrieved, appellant-assessee is before this Tribunal. 5. The appellant is absent on call inspite of notice. 6. Heard the learned AR, for revenue and perused the records. It is the contention of the appellant that the buyer of their goods is U.P. Jal Nigam. There is no m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the learned Commissioner (Appeals) have erred in relying on the ruling of the Apex Court in the case of M/s Akay Cosmetics Private ltd. (supra), as the said ruling was with regard to deduction of assessable value and not with regard to the transportation charges after removal of the goods from the factory gate. 7. Having considered the rival contentions and on perusal of records, we find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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