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TMI Blog2024 (9) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal has set aside the demand. Following the said decision, the Tribunal subsequently in the appellant s own case [ 2017 (7) TMI 557 - CESTAT CHENNAI ] had set aside the demand for the period December 2007 to December 2013 for other units of the appellant. Thus, there are no grounds to take a different view. Following the decision in the appellant s own case, it is found that the demand cannot sustain. The impugned orders are set aside - appeal allowed. - HON BLE MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) And HON BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) For the Appellant : Mr. G. Natarajan, Advocate For the Respondent : Ms. O.M. Reena, Authorised Representative ORDER Order :- Per Ms. Sulekha Beevi C.S. The issue involved in all thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal. 3. The Ld. Counsel Shri G. Natarajan appeared and argued for the appellant. It is submitted that the appellant had to transport the goods upto the buyers premises as per the Agreement entered into between the appellant and the customer. However, the goods were transported by arranging agents by the customer. The consignment agent so arranged by customer had collected the freight charges from the customer. For this reason, the appellant is not liable to include the freight charges in the assessable value. The appellant has not collected any freight charges from the customer. The Ld. Counsel referred to the decision in the appellant s own case for the previous period rendered by the Tribunal vide Final Order No. 41150-41152/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant has to pay duty on such assessable value. The appellant having not included the freight charges for the transportation of goods upto to consignment agent, there is short payment of duty. It is submitted that the confirmation of demand and penalties imposed are legal and proper. The Ld. Authorised Representative prayed that the appeals may be dismissed. 5. Heard both sides. 6. The demands have been raised invoking Rule 7 of Central Excise Valuation Rules, 2000. The allegation raised in the Show Cause Notice is that the appellant has to include the freight charges in the assessable value. The facts bring out that the transportation is arranged by the customer and the freight charges are also paid by the customer to the consignme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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