1997 (12) TMI 303

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..... i M. Ali, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant, engaged in the manufacture of chemicals, was transporting the goods in their own vehicles. Invoice price procedure was being followed during the period in question. Invoices were showing separately the price and forwarding charges. Forwarding charges took in cost of fuel and maintenance of the transport .....

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..... e might have been used for other purposes also, that is, purpose other than transport of excisable goods manufactured by the appellant. This doubt did not find place in the show cause notices issued to the appellant. Show cause notice merely asserted that cost of fuel and maintenance of the vehicle is to be included in the assessable value. In these circumstances there is no justification to confi .....

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