ORDER
S.L. Peeran, Member (J)
1. All these 03 appeals raise a common question of law and facts and hence they have been taken up together for the disposal as per law. The issue that arise for consideration is as to whether the freight collected by the assessee a PSU Unit, on equalized basis on the energy meters are required to be added in the assessable value. They were not collecting the same on actual basis and hence a show cause notice was issued for its addition. In the appeal No. E/765/2004, the different in the fact is that the freight is collected in bulk and allocated to each consignee as charge on invoice.
2. The learned Counsel submits that this very issue was the subject matter of decision in their own case in appeal No. E/813/2004 which has been decided on 6.2.2006 and the Tribunal applying ratio of the Apex Court judgment rendered in the case of Baroda Electric Meters v. CCE has allowed the appeal by holding that the differential amount collected in respect of transportation is not includible in the assessable value of the goods since duty of Excise is on manufacture and not on profit made by a dealer on transportation.
3. After due consideration, we find that this Bench has already allowed the assessee’s appeal on the very issue in appeal No. E/813/2004 which has been decided on 06.2.2006, in the light of the Apex Court judgment. Following ratio of the above stated judgments, the impugned orders are set aside and the appeals are allowed with consequential relief.
(Dictated and pronounced in the open court).