2007 (2) TMI 90

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..... 2007 in A.No. E/168/2007 - Stay Order No. 217/2007-EX(PB) - Dated:- 23-2-2007 - [Order per : T.V. Sairam, Member (T)]. - The applicant has filed an appeal challenging the order of Commissioner (Appeals) made on 30-10-2006. In the impugned order, the Commissioner (Appeals) had demanded duty amounting to Rs. 80,426/-, besides charging a penalty of Rs. 10,000/-. The expenses incurred by the appell .....

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..... atically included in addition to their profits and by taking into consideration such misc. expenses incurred during the course of business would amount to an irrational levy on them. Prima facie, we agree with this argument and we do not find any evidence that the appellant have in any way manipulated their selling price to their contracting buyers and the expenses referred to as publicity expen .....

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