2007 (1) TMI 380

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... E/439/05 - S-137/KOL/2007
Central Excise
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. [Ord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that 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 uncon .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X