9911796707
TMI Blog2024 (6) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... eded to say that even though freight cannot be a part of the assessable value that wherever freight actually paid was less than the amount collected by way of freight and transportation charges the difference was appropriated by the appellant and, therefore, the same would be a part of the assessable value.' The excess freight recovered by the appellant from the customer as compared to the actual freight on account of transportation shall not include in the assessable value for the purpose valuation of excisable goods. The impugned order is set aside - Appeal allowed. - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. C L MAHAR, MEMBER (TECHNICAL) Shri S J Vyas, Advocate for the Appellant Shri Ajay Kumar Samota, Superintendent (AR) for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant and, therefore, the same would be a part of the assessable value. In our opinion, the Tribunal proceeded on an incorrect premise. It was clearly held in Indian Oxygen Ltd. v. Collector of Central Excise - 1988 (36) E.L.T. 723 (S.C.) = 1988 (Supp.) SCC 658, that the duty of excise is a tax on the manufacturer and not a tax on the profits made by a dealer on transportation. In view of that decision, the view taken by the Tribunal cannot be sustained. 2 . Consequently, the appeals are allowed and the impugned judgment of the Tribunal is set aside. 4.1 Therefore, in our considered view the issue is no longer res-Integra. Recently, this Tribunal also considered the same issue in the case of Kashyap Sweeteners Ltd wherein following order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd not part and parcel of the value of the goods therefore, same cannot be included in the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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