LAXMI ENGINEERING Vs. CCE

JUDGEMENT

(1.) NONE present for the appellants though served. Learned DR present for the respondent. Heard and perused the record with the help of learned Dr.

(2.) THE appellants challenges the order passed by the Commissioner (Appeals) whereby the appeal filed by the appellants against the order passed by the adjudicating authority has been dismissed. The adjudicating authority namely the Assistant Commissioner by his order dated 15.12.2003 has rejected the refund claim of the party for Rs. 22336/ -.

(3.) THE facts on record disclose that the appellants had filed refund claim on 05.08.2003 on the ground that the excise duty was paid by them on the value inclusive of freight charges and their customer had deducted duty portion paid by them on the freight charges and that the excise duty was not payable on the freight charges in relation to the period from August to September 2002, which claim came to be rejected by the adjudicating authority on the ground that freight was shown as Nil cost of transportation in the relevant excise invoices and in terms of provision of law, such deduction of any freight is allowable if the same is distinctly shown in the invoices for excisable goods and cost on transportation if charged to the buyer in addition to the price of goods, besides that the party had recovered full price of the goods from their customer and it was evident from the relevant invoices and hence no refund was allowable.