2011 (4) TMI 9

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..... less than the amount collected by way of equalized freight, the differential duty is not includible in the assessable value - E/296/2004 - - - Dated:- 5-4-2011 - Ms. JYOTI BALASUNDARAM, Dr. CHITTARANJAN SATAPATHY, JJ. Shri C.Rangaraju, SDR For the Appellant/s Shri R.Parthasarathy, Consultant For the Respondent/s Per Jyoti Balasundaram The respondents herein were engaged in repa .....

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..... f equal amount; the Commissioner (Appeals) set aside the adjudication order; hence this appeal by the Revenue. 2. We have heard both sides and find no ground to interfere with the impugned order in which the lower appellate authority has rightly relied upon the decision of the apex court in Baroda Electric Meters Ltd. Vs CCE [1997 (94) ELT 13 (SC)] wherein the apex court has held that if freig .....

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