9911796707
TMI Blog2018 (2) TMI 1489X X X X Extracts X X X X X X X X Extracts X X X X ..... er: Raju 1. This appeal has been filed by M/s. Caprihans India Ltd. against denial of deduction of freight and insurance on average basis. 2. Ld. Counsel for the appellant argued that they are manufacturing excisable goods and clearing the same from their depots. He pointed out that at the material time Section 4 (4) (b) which defines the place of removal did not include a depot within its ambit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hange in rate of duty. He pointed out that the assessment was provisional and during this period the duty rate was increased. He pointed out that cum duty price after enhancement of duty rate remain the same. In these circumstances, the original adjudicating authority denied the deduction of higher amount of duty paid by them on the ground that the final selling price has remained the same. Ld. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. 4. We have gone through the rival submission. We find that at the material time depot was not included in the definition of place of removal, consequently, duty was required to be paid on the value at the factory gate. In these circumstances, cost of transportation and transit insurance cannot be included in the assessable value as a matter of principle. The Hon'ble Apex Court in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is allowed. 5. In respect of the second issue, the impugned order does not give any findings. The impugned order is set aside in respect of second issue and the matter is remanded to the Commissioner (Appeals) to give findings. The appeal is partly allowed on above terms and remanded for the determination of the issue regarding admissibility of deduction of actual excise duty paid. (Pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
