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TMI Blog2024 (1) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... luded in the assessable value for discharging the excise duty or not - HELD THAT:- As regard the dutiability of excess freight collected from the customers as compared to the actual freight paid to the transporter, the Hon ble Supreme Court in the case of BARODA ELECTRIC METERS LTD. VERSUS COLLECTOR OF CENTRAL EXCISE [ 1997 (7) TMI 126 - SC ORDER] held that the difference is on account of profit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant at the outset submits that the issue is no longer res-integra as the same is settled in the following judgments:- Baroda Electric Meters Ltd 1997 (94) ELT 13 (SC) Commissioner of Central Excise, Chandigarh vs. Jai Mata Glass Ltd 2013 (295) ELT 737 (Tri. Del) Sri Kaliswari Fireworks 1998 (98) ELT 93 (Tri.) Neha Powerlines Pvt Ltd 2009 (245) ELT 816 (Tri.A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the customers as compared to the actual freight paid to the transporter, the Hon ble Supreme Court in the case of Baroda Electric Meters Ltd (Supra) held that the difference is on account of profit against the transportation charges and not the profit against the sale of goods and accordingly held that the differential freight amount is not liable to excise duty. The Hon ble Apex Court judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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