1999 (2) TMI 286

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..... . Smt. Aruna Gupta, JDR, for the Respondent. [Order per : V.K. Ashtana, Member (T)]. - To hear these appeals, appellants are required to pre-deposit an amount of Rs. 1,91,193/- after taking cognizance of earlier deposit of Rs.1,53,249/-. The issue concerns includibility of amounts collected in excess as equalised freight charges than what was incurred by the appellants for supply of "Lightning .....

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..... ), the Order-in-Appeal has not considered the same in the finding portion. 3. Heard Smt. Aruna Gupta, learned DR who reiterates. 4. We have carefully considered the rival submissions on both sides and records of the case. Since the matter lies on a short compass, we order waiver of balance amount to be pre-deposited and grant stay and thereafter proceed to consider the main appeals the .....

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..... t's decision in the case of Indian Oxygen Ltd. as reported in 1988 (36) E.L.T. 723 (S.C.) the Hon'ble Court had held accordingly. We also find that the said decision has been followed by the Tribunal in the case of Empire Industries Ltd (supra). We also find that though these decisions were cited before the learned Commissioner (Appeals), the Order-in-Appeal impugned is sub-silentio on this matter .....

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