2005 (5) TMI 360

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..... for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both sides, we find that the duty of Rs. 48,355/- has been confirmed against the appellants, who are the manufacturer of explosives, on the ground that the freight expenses incurred by them for supply of explosives to M/s. Coal India Ltd., are required to be included in the assessable value. In addition, personal pena .....

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..... actually incurring loss for transferring the goods to Coal India Ltd. 3. In view of the foregoing, we find that the appellant has been able to make out a prima facie case in their favour so as to allow the stay petition unconditionally. 4. At this stage ld. Representative for the appellants informs us that the Commissioner (Appeals) in their own case for a different period has already .....

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