2015 (2) TMI 518

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..... harges but something else. On perusal of the records it also transpires that the respondent had collected only an amount, which is freight paid by them to the transporters and raised a debit note separately. We find strong force in the contention raised by the learned Counsel that the issue is now covered by various decisions and recent being CCE vs. Garware Enterprises Ltd. - [2014 (6) TMI 819 - .....

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..... s and perused the records. On perusal of the records it transpires that the issue involved in this case is regarding differential duty liability on the respondent on the ground that during the period 07/2000 to 03/2003 the respondent had collected additional amounts as transportation charges by raising various debit notes but not indicating the said amounts on the invoice. The adjudicating authori .....

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..... w that the amounts collected were not freight charges but something else. On perusal of the records it also transpires that the respondent had collected only an amount, which is freight paid by them to the transporters and raised a debit note separately. We find strong force in the contention raised by the learned Counsel that the issue is now covered by various decisions and recent being CCE vs. .....

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