ORDER
JH Joglekar, Member (T)
1.
The Commissioner in the impugned order held that the difference between the freight collection and the expenditure towards the freight was to be added in computing the assessable value. In this belief he had confirmed Rs. 77,545.07 and had imposed penalty of Rs. 10,000/- resulting in the present appeal.
2. The appellants were not present. The appellants have filed written representation. Placing reliance on the relevant case law, We have seen the judgements and have heard Shri A.K. Jain for the Revenue. We find the issue is squarely settled in favour of the assessee in terms of the Supreme Court orders in the case of Baroda Electric Meters Ltd. Vs. Collector of Central Excise [1997 (94) ELT 13 (S.C.) in which the Hon’ble Supreme Court held that such difference was not includible in the assessable value. The appeal is allowed with consequential relief if any.(Pronounced in Court)