Custom, Excise & Service Tax Tribunal
M/S.Taher Ali Industries & Projects ... vs Commissioner Of Central Excise, Trichy on 15 December, 2009
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No.E/01/2003
[Arising out of Order-in-Original No.08/2002 dated 01.10.2002 passed by the Commissioner of Central Excise, Trichirapalli]
For approval and signature:
Honble Ms. JYOTI BALASUNDARAM, Vice-President
Honble DR. CHITTARANJAN SATAPATHY, Technical Member
1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? :
2. Whether it should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? :
3. Whether the Members wish to see the fair copy of
the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
M/s.Taher Ali Industries & Projects Pvt. Ltd.
Appellant/s
Versus
Commissioner of Central Excise, Trichy
Respondent/s
Appearance :
Shri Sayed Tausif Ali, GM (Taxation) Shri C. Dhanasekaran, SDR For the Appellant/s For the Respondent/s CORAM:
Honble Ms.Jyoti Balasundaram, Vice-President Honble Mr.Chittaranjan Satapathy, Technical Member Date of hearing : 15.12.2009 Date of decision : 15.12.2009 Final Order No.____________ Per Jyoti Balasundaram Duty demand has been confirmed against the appellants herein who carried out contract work in respect of water supply projects, by including the cost of transport of pipes to work sites on the ground that it is a case of equalized freight which is required to be included in the assessable value of the pipes manufactured by the appellants. Penalty has also been imposed upon the assessees.
2. We have heard both sides on the appeal against the demand and find that the issue in dispute stands settled by Tribunals Final Order No.78/2005 dated 11.01.2005 in the assessees own case wherein it has been held that the cost of freight cannot form part of the assessable value of the goods the amount of freight is separately available and has been paid to the contractors. The Tribunal relied upon its earlier order in Filament India Vs Commissioner of Central Excise, Jaipur [2003 (160) E.L.T.314 (Tri.-Del.)].
3. Following the ratio of the above order, which is applicable on all fours to the facts of the present case, we set aside the impugned order and allow the appeal with consequential relief, if any, due to the appellants in accordance with law.
(Dictated and pronounced in open court)
(DR. CHITTARANJAN SATAPATHY) (JYOTI BALASUNDARAM)
TECHNICAL MEMBER VICE-PRESIDENT
ksr
15-12-2009
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