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TMI Blog2020 (3) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... ASHAM INDUSTRIES INDIA PVT. LTD.) [ 2015 (5) TMI 1002 - CESTAT BANGALORE] where it was held that There is plethora of decisions of the Tribunal holding that such excess collection on account of freight cannot form part of the assessable value of the goods unless the Revenue produces evidence to show that value of the goods was collected in the garb of the freight charges. There is no such evidence available much less any allegation in the present appeal. Appeal allowed - decided in favor of appellant. - Central Excise Appeal No. 260 of 2011 - A/30687/2020 - Dated:- 11-2-2020 - HON BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND HON BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri Y. Srinivasa Reddy, Advocate for the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and settled the matter. Thereafter the appellant have not paid duty on account of freight. The appellant realised that the said excess paid freight recovered by them from the customer is not the part of assessable value, then they filed refund claims. A show cause notice was issued to the appellant for rejection of the refund claim and refund claim was rejected by both the authorities below. Therefore, the appellant is before us. 3. The Ld. Counsel for the appellant submits settled position by the Hon ble Supreme Court in the case of CCE, Noida vs. Accurate Meters Limited [2009(235)ELT 581 (S.C.)] that the difference of freight amount collected on account of transportation is not required to be added in the assessable value of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransportation is to be provided by the appellant upto the place of buyer and transportation charges as usual separately to be paid which means that the appellant have to incur the transportation charges for transportation of goods and transportation activity is a separate activity from the manufacturing activity and any expenses incurred by the appellant on account of transportation of goods cannot become part of the assessable value. Therefore, in the case in hand, the place of removal is the factory gate and any profit earned by the appellant on account of transportation charges cannot form part of assessable value, therefore whatever excise duty paid by the appellant on account of profit earned is not duty and the same is to be refunded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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