2005 (4) TMI 465

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..... nt. [Order per : Archana Wadhwa, Member (J)]. After granting the Revenue s request for early hearing, we take up the appeal itself as the issue is covered by the Supreme Court decision in the case of Baroda Electric Meters Ltd. v. CCE [1997 (94) E.L.T. 13 (S.C.)]. 2.While deciding the issue, the original adjudicating authority dropped the charges against the appellant on the ground th .....

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..... nt s contention are obviously carrying strong conviction in this case it is for nothing that a buyer will pay so much of extra amounts towards so called freight, transportation charges. The extra payments are obviously part of some understanding between the seller and buyer though in the nature of the transactions this cannot be proved by any documentary evidence. But the huge different in the act .....

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..... e the basis for other clearance at the same time and place of removal. 3.As is evident from the above paragraph of the Commissioner (Appeals) order, there is no evidence to the effect that the cost of the goods were diverted to the transportation charges and was being realised under the garb of the same. The law has been laid by the Honourable Supreme Court in the case of Baroda Electric Meter .....

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