At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
By, HONBLE MS.JYOTI BALASUNDARAM
By, VICE-PRESIDENT & HONBLE MR. P.KARTHIKEYAN
By, MEMBER (TECHNICAL)
For the Appellant: P.C.Anand, Consultant. For the Respondent V.V.Hariharan, JCDR
The issue in dispute in the p
Please Login To View The Full Judgment!
esent appeal namely as to whether excess freight is required to be included in the assessable value of goods manufactured by the appellants is no longer res in tegra as it stands settled in favour of the assessees by Tribunals order in their own case as reported in 2007 (213) ELT 413 (Tri.-Chennai) and TCP Limited Vs CCE Madurai, 2008 (230) ELT 181 (Tri.-Chennai). Following the ratio of the above decision covering the entire period in dispute in the present case, we set aside the impugned order and allow the appeal with consequential relief due to the appellants in accordance with law.