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TMI Blog2011 (5) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... rought on record. In the absence of any such evidence, the extended period has been rightly held has not invoked as not against the respondent. - E/2532/06 - Final Order No. A/922/2011-WZB/AHD - Dated:- 18-5-2011 - Hon ble Mrs. Archana Wadhwa, Member (Judicial) Hon ble Dr. P. Babu, Member (Technical) Appellant : Shri R.S. Srova, JDR Per: Mrs. Archana Wadhwa: Being aggrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals), by following the Hon ble Supreme Court s decision in the case of Baroda Electric Meter reported in 1997 (94) ELT 13 (S.C.), held that since the transportation activity is not connected with the manufacturing activity, the excess recovery of transportation charges from customers cannot be added to the assessable value. He accordingly set aside the impugned order. He also held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue in their appeal memo have contended that the law declared by the Hon ble Supreme Court in the case of Baroda Electric Meter cannot be followed in this case in as much as another matter relating to the same issue is pending before the Hon ble Supreme Court in the case of Majestic Auto Ltd. Revenue has also submitted that the recovery of excess freight charges was not known to the Revenue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he judgment, wherein they have observed that there seems to be some confusion as to the factual and legal basis on which the original order of assessment had been passed. In view of that the appeal gets remanded to the Tribunal for determining the questions so formulated. As is already observed one of the appeals before the Hon ble Supreme Court stands dismissed in view of the decision of the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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