2018 (2) TMI 698

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..... ocate)                                                 For Respondent: Shri Mohd Altaf (Asstt. Commr.) AR   Per: Archana Wadhwa As the issue is of rec .....

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..... id. Further, as the appellant was exporting their products under bond, Revenue was of the view that the differential freight incurred by them is also required to be added to the assessable value and difference is required to be taxed. 3. In view of the above, proceedings were initiated against them proposing the demand of duty of excise in respect of the differential freight and the said show ca .....

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..... ential amount will not be includable in the assessable value, since the duty of excise is on manufacture and not on profit made by a person on transportation. The said decision stands followed by the Tribunal in number of cases. However, the lower authorities have not accepted the same by observing that the said decision pertains to erstwhile Section 4 which has undergone change as also on the gro .....

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..... f adding differential amount in assessable value and paying duty on the same, does not arise. 6. Inasmuch as by issues stand decided, we set aside the impugned order and allow the appeal with consequential relief to the appellant. Misc. Application also get disposed of. (Dictated and pronounced in Court)                &n .....

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