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TMI Blog2019 (6) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... charges in the assessable value under Section 4(3)(d) of the Act - appeal allowed - decided in favor of appellant. - Excise Appeal Nos. 75372, 75558, 75559/2018 - FO/A/75419-75421/2019 - Dated:- 25-3-2019 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER And SHRI V. PADMANABHAN, TECHNICAL MEMBER Shri Sourabh Bagaria, Advocate And Sri Indranil Banerjee, Advocate for the Appellant (s) Sri H.S. Abedin, A.C. (A.R.) for the Respondent (s) ORDER PER SHRI V. PADMANABHAN The appellants have filed these appeals against Order-in-Appeal Nos. 16/KOL-III/2017 dated-31/10/2017, 18-19/KOL-III/2017 dated-20.11.2017 passed by the Commissioner of CGST CX (Appeal-I), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are challenged in the present appeals. 3. The appellants are represented by Shri Sourabh Bagaria, Ld. Advocate and Revenue is represented by Shri H.S. Abedin., Ld. D.R. 4. Ld. Advocate submitted that there is no justification for inclusion of Departmental charges in the transaction value. He submitted that the orders are placed by DGS D and the goods are supplied by the appellants to the respective Government Departments. He submitted that the Departmental charges are payable by the purchaser Department to DGS D and such charges are neither payable to the appellants nor recovered by them in the invoices. He submitted that the finding of the Commissioner (Appeal) in the impugned orders to the effect that such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated-14/11/2014 directing the jute mills not to claim the departmental charges and Service Tax and informed that such departmental charges will not be reimbursed to the jute mills. 9. The appellant has supplied the goods as per the supply orders placed by DGS D and issued sale invoices. Such sale invoices indicate only exfactory price of the goods and nothing extra is indicated or collected from the buyers in the nature of Departmental charges. Consequently, we find no justification to include such departmental charges in the assessable value under Section 4(3)(d) of the Act. It is nobody s case that charges payable by the purchasing department to DGS D should be included in the transaction value. We also note that the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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