COMMISSIONER OF CENTRAL EXCISE Vs. WIPRO ACER LTD.

JUDGEMENT

(1.) THIS application filed by the Department (Appellant) is for early disposal of their appeal, which is against a part of the Appellate Commissioner's order.

(2.) After hearing both sides, we allow this application and, having regard to the peculiar circumstances of this case, we take up the appeal for summary disposal. In the impugned order, ld. Commissioner (Appeals) held that freight and insurance were not includible in the assessable value of the subject goods. He relied on the Apex Court's judgments in the cases of Escorts JCB Ltd. v. CCE, New Delhi [ : 2002 (146) E.L.T. 31 (S.C.)] and Prabhat Zarda Factory Ltd. v. CCE [ : 2002 (146) E.L.T. 497 (S.C.)] as also on an order issued by the Board under Section 37B of the Central Excise Act. In the present appeal of the Revenue, though there is mention of the Apex Court's judgments and the Board's order, there is no attempt to distinguish the facts of the cases considered therein from the facts of the case on hand, nor has any binding decision to the contra been cited by the appellant or ld. DR. The issue raised in this appeal is already covered against the Revenue by the aforesaid judgments of the Apex Court. The appeal is dismissed.