2007 (3) TMI 641

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..... ent. [Order]. After hearing the learned DR appearing for the Revenue, I find that the appeal stands filed against that part of Commissioner (Appeal) s order vide which he has dropped penalty imposed upon the respondent, while confirming the demand of duty. 2. The dues stands confirmed against the respondent on the additional charges made by them from their customer by issuing the debit .....

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..... fumigation charges done on behalf of their merchant-exporter. Hence, they were not required to pay duty of excise on such additional amount, which does not form part of assessable value of the goods. 3. As is clear from the above, there seems to be legal dispute on the inclusion of extra realization on account of bona fide impression. The fact that there was factory gate sale available, which w .....

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