2007 (1) TMI 380

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..... /KOL/2007 - Dated:- 29-1-2007 - S/Shri C.N.B. Nair, D.N. Panda, JJ. REPRESENTED BY : Shri K.K. Banerjee, Advocate, for the Appellant. Shri Y.S. Loni, J.D.R., for the Respondent. [Order p .....

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..... in regard to freight, differences arising between actual and charged cannot form part of the assessable value, since excise is a levy on manufacture and cannot take in any payments towards unconnected .....

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