2017 (1) TMI 596

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..... fact of the case is that the appellant is engaged in the manufacture of excisable goods falling under chapter 84 & 85 of the Central Excise Tariff Act, 1985. The demand of differential duty of Rs. 24,872/- was confirmed for the period from March 2000 to October 2003 and also demanded the interest and penalty of equal amount, on the grounds that the appellants have recovered transportation charges .....

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..... terates the findings of the impugned order. 4. On careful consideration of the submissions made by Ld. A.R. and on perusal of the records, we find that the differential excise duty was demanded on the amount of transportation only on the ground that the same was not mentioned in the invoice whereas the transportation was recovered through debit notes. In our opinion though as per the procedure, t .....

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