PREMIER EXPLOSIVES LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THESE are the four appeals filed by M/s Premier Explosives Ltd. against Order Nos. 74/99 (H -III) CE, 75/99 (H -III) CE, 76/99 (H -III) CE and 77/99 (H -III) CE all dated 10.9.99 passed by the Commissioner of Customs and Central Excise (Appeals), Hyderabad.

(2.) THE issue involved in all these appeals is common. Therefore, they are being disposed of by this common order.

(3.) THE fact in brief are that M/s Premier Explosives Ltd are manufacturers of prepared explosives. They clear the explosives manufactured by them by stock transfer to their depots and consignment agents on payment of duty on the basis of assessable value provisionally declared in the price lists in Annexure II, For the purpose of finalisation of assessments of RT -12 returns, the appellant furnished depot/consignment view particulars of sales made along with copies of sales invoices particulars "of transport charges incurred from their factory to depot/consignment agents premises. The Superintendent Central Excise Warrangal II range after verification of the particulars finalised and assessment orders taking product cost plus handling charges as show separately in the invoices of depots/consignment agents as assessable value. He disallowed abatement towards freight expenses and turnover tax as these were not included in assessable value. On appeal, the Commissioner (Appeals) found that orders of superintendent finalizing the provisional assessment were correct in law and upheld the order.