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TMI Blog2009 (4) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per: T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Original No. 13/2008-HYD-III - COMMR. dated 30-6-2008, passed by the Commissioner of Customs & Central Excise, Hyderabad-III Commissionerate. 2. We have heard both the sides in the matter. 3. The Revenue proceeded against the appellants on the ground that they had not discharged the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s education Cess @ 2% on Cenvat duty short paid on the excess freight charges collected for the period from January 2005 to June 2006 is confirmed under Section 11A of Central Excise Act, 1944. (v) Interest at the appropriate rate on the duty mentioned at Sl. No. (iv) above in terms of Section 11AB of the Central Excise Act, 1944 is confirmed. (vi) Penalty of Rs. 14,55,612 + Rs. 47,47,737 = Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the comprehension of facts by the Commissioner. He seems to find from nowhere that the sales were not ex-factory. The Commissioner refused to accept the order passed by the Hon'ble Tribunal in the case of Andhra Sugars Ltd. reported in 2007 (212) E.L.T. 48 (Tri.) vide Para 12 of his order. The Commissioner in Para 13 held that because service tax was paid on transportation, the dispute amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods. The issue is squarely covered by the Hon'ble Supreme Court's decision in Baroda Meters case. Moreover the case laws relied on by the appellants as indicated supra are also squarely applicable. In view of this, there is no merit in the impugned order and the duty on excess freight is not demandable. Hence interest and penalty cannot be levied. Therefore we allow the appeal with conseque ..... X X X X Extracts X X X X X X X X Extracts X X X X
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