1997 (7) TMI 126

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..... 15-7-1997
15457-15459 of 1996 - -
Central Excise
J.S. Verma, CJI, K. Venkataswami and B.N. Kirpal, JJ.   [Order]. - The Tribunal accepted the position that equalised freight was charge .....

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..... orrect premise. It was clearly held in Indian Oxygen Ltd. v. Collector of Central Excise - 1988 (36) E.L.T. 723 (S.C.) = 1988 (Supp.) SCC 658, that the duty of excise is a tax on the manufacturer and .....

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