9911796707
TMI Blog2006 (6) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... he documents relating to freight charges, for decision within three months from the date of this order - appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... transportation charges. (iv) Interest under Section 11AB was demanded. (v) Penalty of Rs. 25,77,712/- under Section 11AC was imposed on the appellant-unit. The PVC pipes valued at Rs. 9,93,946/- were confiscated under Rule 25 of Central Excise Rules, 2001. However, the redemption fine of Rs. 1 lakh was imposed. The appellants are aggrieved over the impugned order, therefore, they have come before this Tribunal for relief. 2. Shri V.J. Sankaram, learned advocate appeared for the appellants and Shri R.K. Singla, learned JCDR appeared for the Revenue. 3. The learned advocate pointed out that the amount of Rs. 19,33,239/- has been demanded on account of the freight charges received from the customers over and above the value at w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready discharged the duty liability of Rs. 3,76,994/ and Rs. 2,67,479/- before the issue of Show Cause Notice. They have pleaded that in view of this effect, no penalty is leviable. As regards the demand of Rs. 19,33,239/- being duty on the freight charges, it has been submitted that on the request of the customers, the appellants provided transportation facility to them. Only in respect of such despatches, transportation charges are collected, which covered transport of goods from the premises of the dealer of the appellant's unit to its customers. Shri Rajendra Prasad, Manager Accounts has filed an affidavit on this point. It was further submitted that the charges collected by the appellants towards the transportation are not retained by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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