2007 (8) TMI 231

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..... in assessable value - E/431/2005 - 949/2007 - Dated:- 14-8-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per : S.L. Peeran, Member (J) (Oral)]. - This is a Revenue appeal arising from Order-in-Appeal No. 43/2005-C.E. dated 23-2-2005 passed by the Commissioner of Excise (Appeals), Mangalore. Revenue proceeded to add certain charges in the assessable value. T .....

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..... value. I find that no effort have been made to demonstrate that these charges relate to, in any way, to manufacturing expenses of gases. Facilities provided include use of office space and equipment in the from of infrastructural facility and cannot be construed as expenses for loading and filling of tankers prior to delivery and sale. The infrastructural facility provided are apparently in the .....

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..... unless it is proved that these charges are actually loading/filling charges incurred before delivery and sale. No investigation appears to have been conducted for establishing a case of suppression of assessable value." 2. We heard both sides in the matter 3. We have gone through the above noted findings and do not find any infirmity in the same Revenue has not established that the charge .....

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