{"id":255777,"date":"1996-09-06T00:00:00","date_gmt":"1996-09-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/industrial-meters-pvt-ltd-vs-collector-of-central-excise-on-6-september-1996"},"modified":"2016-12-19T15:47:50","modified_gmt":"2016-12-19T10:17:50","slug":"industrial-meters-pvt-ltd-vs-collector-of-central-excise-on-6-september-1996","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/industrial-meters-pvt-ltd-vs-collector-of-central-excise-on-6-september-1996","title":{"rendered":"Industrial Meters Pvt. Ltd. vs Collector Of Central Excise on 6 September, 1996"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Industrial Meters Pvt. Ltd. vs Collector Of Central Excise on 6 September, 1996<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1998 (99) ELT 181 Tri Del<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p>G.A. Brahma Deva, Member (J)<\/p>\n<p id=\"p_1\">1. The short point to be considered in this case is whether forwarding charges, Angadia charges and testing charges are required to be added to the assessable value or not.\n<\/p>\n<p id=\"p_2\">2. When the matter was posted for hearing, none appeared on behalf of the appellants. However, they have requested to decide the case on merits particularly in view of the fact that amount involved in this case is Rs. 60,506.20 only which has already been paid by them.\n<\/p>\n<p id=\"p_3\">3. Heard Shri M. Haja Mohideen, ld. JDR for the Revenue.\n<\/p>\n<p id=\"p_4\">4. We find that the Collector (Appeals) has discussed the issue and observed that the party did not produce or substantiate the evidence in support of their contention that these charges were incurred outside the factory that too after the goods were cleared. His findings is in the last para of his order. The same is reproduced below :-\n<\/p>\n<p id=\"p_5\"> &#8220;If the forwarding charges and Angadia charges are incurred after the goods leave the factory, then the value of the same should not be added to the assessable value. However, the respondents could not produce separately sufficient evidences, that, these charges were incurred after the goods were cleared from the factory. So the above charges which the respondents incurred and charged by issue of debit notes should be included in the assessable value, because value for the purpose of assessment should be determined in terms of <a href=\"\/doc\/174615438\/\" id=\"a_1\">Section 4(1)(a)<\/a> of Central Excises and <a href=\"\/doc\/53524\/\" id=\"a_1\">Salt Act<\/a>, even though the assessee avail of the benefit of invoice price under Notification 120\/85. As regards time bar issue, I see sufficient justification in the arguments of the applicant &#8211; Astt. Collector. I find that there was an allegation of suppression of facts in the show cause notice. I agree with the applicant&#8217;s contention that the respondents were issuing debit notes without intimation to the department. So Astt. Collector should have invoked extended period of 5 years in his order-in-original. His order is not correct and is therefore set aside.&#8221;\n<\/p>\n<p id=\"p_6\">5. Since the issue has been considered and the same has not been substantiated by the party, we do not find any infirmity in the impugned order and accordingly appeal is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Industrial Meters Pvt. Ltd. vs Collector Of Central Excise on 6 September, 1996 Equivalent citations: 1998 (99) ELT 181 Tri Del ORDER G.A. Brahma Deva, Member (J) 1. The short point to be considered in this case is whether forwarding charges, Angadia charges and testing charges are required [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-255777","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Industrial Meters Pvt. 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