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TMI Blog2025 (3) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... ale was meant for ex-works or it was on FOR basis. It is obvious that in view of the judgments cited by the learned AR in the case of sale on FOR basis, both the judgments, Roofit Industries [2015 (4) TMI 857 - SUPREME COURT] and Ispat Industries Ltd [2015 (10) TMI 613 - SUPREME COURT], held that such amounts are required to be added to the assessable value. However, if the sale was ex-works then relying on the judgment of Ispat Industries Ltd, the same would not be included. It is a matter of fact, which has not been brought out clearly in the impugned order and therefore, it needs to be remanded back to the Original Adjudicating Authority, who shall examine all the relevant documents to be provided by the appellant to come to the conclus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils below : - Appeal No. E/30885/2017 E/31236/2017 E/31274/2017 E/31042/2017 Order- in- Appeal No. & Date HYD-EXCUS- 001-APP-140- 16-17 dt.28.02.2017 HYD-EXCUS-MD- AP2-0019-17- 18-CE dt.22.08.2017 HYD-EXCUS-MD- AP2-0020-17- 18-CE dt.22.08.2017 HYD-EXCUS-001- APP-044-17-18 dt.19.06.2017 OIO No. & Date 09/2015-CE dt.30.09.2015 11/2016-17 d.27.10.2016 12/2016-17 dt.27.10.2016 05/2016-17 dt.30.08.2016 Period of dispute April 2013 to December 2013 January 2014 to June 2014 July 2014 to January 2015 February 2015 to June 2015 SCN No. & Date C.No.IV/9/10/ 2014-Adjn dt.05.05.2014 C.No.IV/9/10/20 14-Adjn dt.29.12.2014 C.No.IV/9/10/20 14-Adjn dt.03.08.2015 C.No.V/38/15/20 16-Adjn dt.03.02.2016 Amount involved Rs.1, 09, 785/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hemselves and they are not providing any insurance coverage. However, in some cases, they might have even provided the same. Secondly, he is submitting that the freight charges being charged is on an agreed price and not on actual basis, which may be higher or lower than the actual freight paid by them and it is shown separately in the invoice in addition to the transaction value. He further submits that in their own case, matter has already been decided by this bench in their favour and further, learned AR points out that said decision of the Tribunal is passed without considering the judgment of Larger Bench of this Tribunal in the case of Ramco Cements Ltd Vs CCE, Puducherry [Interim Order No.40020/2023 dt.21.12.2023]. 4. Learned AR, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment of Ispat Industries Ltd (supra), the same would not be included. It is a matter of fact, which has not been brought out clearly in the impugned order and therefore, it needs to be remanded back to the Original Adjudicating Authority, who shall examine all the relevant documents to be provided by the appellant to come to the conclusion whether sale is exworks or ex-factory and thereafter, based on the other observations in the earlier para, decide whether the amounts of freight and insurance can be added to the transaction value or otherwise. Since both types of sale could be there, he would have to redetermine the demand amount. 7. Insofar as the issue of imposition of penalty under Rule 25(1) of Central Excise Rules read with sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no positive evidence on record suggesting that the appellants have deliberately chose not to pay Excise Duty on freight charges and suppressed any information with intent to evade the payment of duty. Therefore, the penalty invoked in terms of section 11AC(c) of the Act is not sustainable. 8. With these observations and directions, the matter is remanded back to the Original Adjudicating Authority. Appellants are also directed to submit all the relevant records within a period of two months and the Original Adjudicating Authority shall decide the matter within a period of one month from the date of submission of documents by the appellant. 9. Accordingly, appeals are allowed by way of remand. ( Dictated and pronounced in the Open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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