2018 (10) TMI 688

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..... . Smt. Kavitha Podwal, Superintendent (AR), for the Respondent. ORDER Per: Justice Satish Chandra, President. - The present appeal is filed against the Order-in-Appeal No. 13/2007, dated 10-1-2007. 2. The appellant vide his letter dated 5-2-2018 has made a request to decide the appeal on merit. 3. In the absence of the Learned representative of the appellant, we heard Smt. Kavitha Podwal .....

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..... e assessable value under Section 4 of the Central Excise Act, 1944 and not chargeable to Central Excise duty under Section 3 of the Act. In the instant case, the appellant has claimed the handling charges of 1% of the value as part of the transportation cost. Therefore, it is not includible in the assessable value. 6. In view of the above, we set aside the impugned order and allow the appeal. (O .....

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