- (1.) The tribunal accepted the position that equalised freight was charged by the appellant from everyone, but proceeded to say that even though freight cannot be a part of the assessable value that wherever freight actually paid was less than the amount collected by way of freight and transportation charges the difference was appropriated by the appellant and, therefore, the same would be a part of the assessable value. In our opinion, the tribunal proceeded on an incorrect premise. It was clearly held in Indian Oxygen Ltd. v. CCE that the duty of excise is a tax on the manufacturer and not a tax on the profits made by a dealer on transportation. In view of that decision, the view taken by the tribunal cannot be sustained.
(2.) Consequently, the appeals are allowed and the impugned judgment of the tribunal is set aside.;