2005 (12) TMI 121 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the appeals after finding that duty demand and penalties can be disposed of without pre-deposit. The appellant, a manufacturer of aluminium conductors, collected freight amounts from Electricity Boards. The tribunal held that including freight in the assessable value of goods is not permissible under law. The impugned order was set aside.