2001 (2) TMI 461

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..... Wadhwa, Member (J)]. Vide impugned order the Commissioner has confirmed the demand of duty of Rs. 1,03,765.00 and has imposed a personal penalty of Rs. 20,000/- by including MSTC s service charges, handling charges, mutilation charges and stevedoring charges. 2. After hearing Shri V. Sridharan, learned Advocate, we find that issue in respect of payment of duty on service charges to MSTC s .....

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..... through the said judgment we find the contention of the learned Advocate to be correct. It has been held by the Hon'ble Supreme Court that Stevedoring or unloading charges are not be added when landing charges assessed at percentage basis has already been added in the assessable value. Following the ratio of the said decision of the Hon'ble Supreme Court we set aside that portion of the impugne .....

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