9911796707
TMI Blog2018 (11) TMI 1362X X X X Extracts X X X X X X X X Extracts X X X X ..... ed - decided in favor of appellant. - E/96/2008-(DB) - FO/76592/2018 - Dated:- 8-6-2018 - Mr. P.K. Choudhary, Member (Judicial) and Mr. Bijay Kumar, Member (Technical) Shri Hemant Jajodia,Adv for the appellant Shri A. Roy (DR) for the respondent ORDER The present appeal arises out of the Order-in-Appeal No.24/KOL-V/07 dated 14/11/2007 in pursuance of the adjudication order No. 07/Comm./CE/DOO/KOL-V/ADJ/205 dated 14/02 passed by the primary Adjudicating Authority. 2. The Issue involved in this is regarding the inclusion of excess amount alleged to have been recovered from the buyer than the actual freight incurred in the accessable value under section 4(1)(a) and (b) of the Central Excise Act,1944 read with Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortation of the goods. The charges for transportation of the goods were not on actual basis. Appellant was bound to transport the goods from the factory gate to the place of the State Electricity Boards at the rates specified in the tender. Prior thereto, the State Electricity Board Authority were to make inspection of the goods. 13 .In the case of Associated Strips Ltd. v. Commissioner of Central Excise, New Delhi reported in [2002 (143) E.L.T. 131], the Tribunal distinguishing its earlier decision in Commissioner v. Prabhat Zarda Factory Ltd. [2000 (119) E.L.T. 191, held : 18. In the case of Associated Strips Ltd. the goods manufactured are inspected by the representative of the buyer (Electricity Board) and thereafter the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the goods are not sent to the buyer through carrier. On the other hand, as mentioned earlier, the only contention raised is that since the insurance of the goods in transit. At this juncture we may point out that in the case of Mauria Udyog Ltd. there is no insurance taken by the seller. 14. The said decision of the Tribunal has been approved by this Court in M/s. Escorts JCB Ltd. (supra), stating : 5. The contention is that the fact that the assessee arranged for the transit insurance would in no way lead to an inference that the ownership in the goods was retained by the assessee during the period of the transit until the delivery of the goods at the place of the buyer. The terms and conditions of the sale are clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him to insure them during their sea transit, and if the seller fails to do, the goods shall be deemed to be at his risk during such sea transit. The issue at hand is quite similar to M/s. Associated Strips Ltd. (supra) as also M/s. Escorts JCB Ltd. (supra) and the ratio laid down in these cases are squarely applicable. 7. On the other hand the ld. DR on behalf of the appellant has justified the impugned order and stated that the order is required to be upheld in appeal in view of the ground contained therein. 8. The issue involved in this case is regarding the inclusion of freight which has been collected in excess of actual freight incurred. It has been held in the case of M/s Baroda Electric Meter Vs. Commissioner of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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