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TMI Blog2024 (10) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in KASHYAP SWEETNERS LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE ST, VAPI AND JITENDRA PANDEY VERSUS COMMISSIONER OF CENTRAL EXCISE ST, VAPI [ 2023 (7) TMI 1111 - CESTAT AHMEDABAD] where it was held that ' excess freight collected by the appellant from the customers shall not be included in the transaction value for charging excise duty.' The demand in the present appeals is not sustainable - Hence, impugned orders are set aside, appeals are allowed. - MR. RAMESH NAIR (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri Mehul Jiwani, Chartered Accountant appeared for the appellant Sh. Sanjay Kumar, Superintendent (Authorised Representative) appeared for the Appellant ORDER In the present appeals the issue involved is that w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue was considered on the identical facts in the matter of appellant itself and the judgments cited above , therefore, the issue is no longer res-integra. 3. Shri Sanjay Kumar, Learned Counsel appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. We find that the limited issue to be decided is that the excess freight collected from the customers of the excisable goods as compared to the actual freight paid to the transporter is includible in the assessable value of the excisable goods. This issue is no longer res-integra particularly in the appellant s own case this tribunal has held that in such case the freight is not i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 5. As held in the above judgment by the apex court that excess amount of freight from the customer is profit on account of transportation and 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 sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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