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TMI Blog2004 (8) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. For the purpose of hearing the appeal, the appellants are required to pre-deposit duty amount of Rs. 83,36,265/- and penalty of Rs. 50,000/-. The show cause notice dated 24-10-2002 Para 4 states that the appellants are incurring various sales promotional expenses from time to time. They have recovered 50% of such expenses fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nagar Steel Ltd. v. CCE, Belgaum [Tribunal s Final Order No. 1090, dated 18-6-2004 - 2004 (172) E.L.T. 331 (Tri.)] 2. Another issue involved is regarding the includibility of the transportation charges and freight and insurance. Learned Counsel submits that this issue is also covered in terms of the Supreme Court judgments rendered in the following cases. 1. Escorts JCB Ltd. v. CCE, Delhi [200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ursed to the dealer is not required to be added in the assessable value. Prima facie, the Apex Court judgments on this point applies to the facts of the case including on the issue pertaining to transport freight and insurance charges. As the appellants have made out a strong prima facie case in their favour, the stay application is allowed granting waiver of pre-deposit and staying its recovery t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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