2018 (4) TMI 898

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..... in assessable value - the purchase order issued by the NOCIL mentioned that the gas will be transported through pipe line and maintenance charges will be paid separately and the rates are ex-factory. Thus the demand on merit is sustainable. Extended period of limitation - Held that: - in absence of any fact showing malafide intention of Appellant to evade payment of duty, the demand raised by .....

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..... le value. The demand was confirmed by the adjudicating authority vide impugned order. Hence the present appeal. 2. The Ld. Counsel Shri D.H. Nadkarni submitted that pipeline was maintained only for transfer of gas and not for manufacture of Hydrogen Gas. He relied upon the judgments in case of escorts JCB Ltd. 2002 (146) ELT 31 (SC) that freight is not includible in assessable value. He s .....

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..... th the sides and perused the facts of the case. In as much as the merits of the case we are of the view that the operation and maintenance of pipe line is not related with transportation charges and hence are includible in assessable value. Further we find that the purchase order issued by the NOCIL mentioned that the gas will be transported through pipe line and maintenance charges will be paid s .....

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