2014 (1) TMI 521

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ce of the purchasers - Following BARODA ELECTRIC METERS LTD. Versus COLLECTOR OF CENTRAL EXCISE [1997 (7) TMI 126 - SUPREME COURT OF INDIA] – the appellant has made out a case for the waiver of the pre-deposit of the amount – Pre-deposits waived till the disposal – Stay granted. - Appeal No.E/10136/13 - - - Dated:- 3-4-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: M .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the purchasers. The only case of the Revenue seems that the appellant has collected excess amount of freight from the purchasers of their transformers and this amount is includable in the assessable value for discharge of central excise duty. We find that prima facie, this is covered by the judgment of Honble Supreme Court in the case of Baroda Electric Meters Ltd. 1997 (94) ELT 13 (S.C.). Since .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X