2007 (10) TMI 170

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..... ount is not collected by the appellants - it is the expense incurred by the purchaser and it is not related to the transaction value and it cannot be added to the assessable value - stay application is allowed granting waiver of pre-deposit - E/231-233/2007 - 813-815/2007 - Dated:- 17-10-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per: S.L. Peeran, Member ( .....

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..... refully considered the submissions. It is seen that the purchaser is incurring cost for placing his employees in the manufacturer's place. Prima facie it has no connection with the cost of manufacture, although the purchaser had placed his employees for supervising the manufacture but the revenue has not prima facie shown that this Rs. 2 collected per litre has connection with the transaction .....

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