COMMISSIONER OF CENTRAL EXCISE Vs. GODREJ SOAPS LTD.

JUDGEMENT

(1.) IN this appeal filed by the Revenue, the issue relates to the inclusion of the Clearing and Forwarding (C and F) Charges and Bank Charges in the assessable value of the goods under Section 4 of the Central Excises Act, 1944.

(2.) THE Asstt. Collector through the impugned order dated 14 -10 -1996 allowed the exclusion both these charges from the assessable value of the goods manufactured by the respondents. His order -in -original was confirmed by the Commissioner (Appeals) through order -in -appeal dated 6 -3 -2000.

(3.) THE Revenue has come -up in appeal before the Tribunal against the impugned order of the Commissioner of Central Excise (Appeals). The Revenue has challenged the validity of the impugned order on the ground that Clearing and Forwarding Charges and Bank Charges both are includible in the assessable value and that the impugned order of the Commissioner (Appeals) deserves to be set aside on that account.