2010 (7) TMI 845 - SCH - Central Excise

Valuation - Supreme Court dismissed the appeal after condonation of delay where tribunal has held that, since what had been cleared from the factory was the paper reels and the duty had been paid on the paper reels at the price of paper reels prevailing at the depot at the time of removal, there is no question of addition of the expenses of freight, insurance and handling incurred in sending the cut paper from the cutting centres to depot and that in view of this, there is no infirmity in the impugned order - decided against the revenue.