9911796707
TMI Blog2023 (10) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... COMMISSIONER OF CENTRAL EXCISE ST, VAPI [ 2023 (7) TMI 1111 - CESTAT AHMEDABAD] held that excess amount of freight collected from the customers is profit on account of transportation and not part and parcel of the value of the goods and thereby not included in the assessable value. In view of the above decision in the appellant s own case only for the different period, there being identical issue involved in the present case, the issue is no longer res-integra accordingly, the demand and penalties are not sustainable. Appeal allowed. - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. C.L. MAHAR, MEMBER (TECHNICAL) Shri Shri Mehul Jivani, Chartered Accountant for the Appellant Shri Anoop Kumar Mudvel, Superintendent (AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 24.07.2023. Therefore the is no longer res-integra particularly in the facts of the appellant s own case. He also placed reliance on the various decisions of Hon ble Supreme Court :- (a) Surcoat Paints (P) Limited - 2008 (232) E.L.T. 4 (S.C.) (b) Suntrack Electronics (P) Limited - 2003 (156) E.L.T. 163 (S.C.) (c) Jayaswals Neco Limited - 2006 (195) E.L.T. 142 (S.C.) (d) Birla Corporation Limited - 2005 (186) E.L.T. 266 (S.C.) 3. Shri Anoop Kumar Mudvel, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both sides and perused the record. We find that on the identical issue, in the same set of facts, in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of profit on transportation and the same is not part of the transaction value of the goods, therefore the same is not includable in the assessable value. He placed reliance on the following judgments:- (a)Baroda Electric Meters - 1997 (94) E.LT 13 (SC) (b) Mercedes Benz India Pvt. Limited - 2010 (260) E.L.T. 149 (TRI. Mumbai) (c) Jost's Engineering Co. Limited. 2017 (8) TMI 213 CESTAT MUMBAI (d) Balkrishna Paper Mills Limited. - 2018 (5) TMI 300 CESTAT Mumbai (e) M/S. MarpolPvt Limited - 2017 (2) TMI 247 CESTAT Mumbai (f) Transformers and Rectifiers (India) Limited - 2021 (8) TMI 759 CESTAT (g) Indo Amines Limited - 2018 (11) TMI 489 CESTAT Mumbai (h) Indian Oil Corporation Limited - 2013 (291) ELT 449 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 141/- -30,13,955/- 3,83,186/- Total 77,03,624/- -65,78,516/- 11,25,108/- He submits that despite the clear figures given above, the Adjudicating Authority has not considered the transactions where the lesser freight was collected from the customers. It is his submission that overall the demand should be on the net difference of excess freight and lesser freight collected from the customers. 3. Shri Rajesh Nathan, learned Assistant Commissioner, (AR) appearing for the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the record. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessable value. We observe that this judgment was given with reference to un-amended Section 4 and Rules made thereunder prior to 01.07.2000. However, in the identical case for the period post 01.07.2000, in various judgments a view was taken that the Baroda Electric Meters (supra) prevails even after amended Section 4 and Rules made thereunder after 01.07.2000. 6 . Accordingly, In view of the various judgments cited by learned Chartered Accountant, excess freight collected by the appellant from the customers shall not be included in the transaction value for charging excise duty. Since we have decided the matter on the merits of the case, we are not going to address various alternate submissions made by learned Chartered Accountant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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