2003 (12) TMI 570

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..... r : Archana Wadhwa, Member (J)]. After dispensing with the condition of the pre-deposit of duty of Rs. 1,31,712/- and penalty of an equal amount, we proceed to dispose of the appeal itself with the consent of both the sides. 2. An amount of Rs. 1,05,053/- has been confirmed against the appellant on the findings that an amount of Rs. 2 per MT collected by them from the customers for arrangi .....

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..... sion and misstatement made against them are not sustainable. He also relies upon the Hon ble Supreme Court s decision in the case of Baroda Electric Meters Ltd. reported in 1997 (94) E.L.T. 13 (S.C.) as also in the Tribunal s decision in the case of Empire Industries Ltd. - 1997 (95) E.L.T. 653 (T). 3. Part of the demand i.e. Rs. 26,659.00 has been confirmed on the ground that the appellant were .....

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..... we do not find any justification in the Revenue s findings that the assessable value of the sulphuric acid has been diverted to transportation charges which the appellant was collecting at Rs. 2 per MT i.e. only a small percentage from their customers. The appellant have given a justifiable explanation that the said amount being charged for giving proper instructions and training to the driver an .....

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