2007 (2) TMI 217

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..... d oils on which duty was charged were contained in engine, hence claim for exemption is rejected – in respect of food stuff also, exemption was rightly denied – matter remanded to Comm. (A) regarding includibility of landing charges - C/828/2003 - A/590 & 591/2007-WZB/Ah’bad - Dated:- 21-2-2007 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) None, for the Appellant. D .....

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..... Commissioner (Appeals) on the ground that addendum dated 19-7-01 is not accordance with MOA dated 22-6-01 and that the appellant had failed to provide any reason for the reduction of price from the original invoice price. In similar situation in the case of C.C., Jamnagar v. Shree Ram Steel Rolling Industries - 2005 (188) E.L.T. 80 (Tri.) and in the case of C.C., Jamnagar v. Chaudhry Indus .....

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..... tained in the engine or for that matter even in the engine room. The appellants have not adduced any evidence to contradict the above findings of the Commissioner (Appeals). 5. Similarly, on the issue relating to durability foodstuff, he has relied on the decision of the Tribunal in the case of Ghaziabad Ship Breaking another v. C.C. (P), Ahmedabad reported in 2003 (151) E.L.T. 636 (Trib .....

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