2006 (2) TMI 463

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..... d J.H. Motwani, Advocates, for the Appellant. Shri U.H. Jadhav, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides on this application filed and considering that the issue involved herein is whether freight charge when not shown separately in invoice, the same could be allowed as deduction. On this issue, the Tribunal vide its order in the case of West C .....

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..... charges separately cannot result in levy of duty on such components. We find that similar view was also taken in the case of Mitsu Chem (P) Ltd v. CCE, Thane -- Order No. A-984/WZB/2004, dated 2-11-2004. Following the same, we would grant total waiver of the pre deposit requirements and order stay of recovery thereof pending the regular hearing of this appeal. At that stage, we will have to consid .....

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