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of <h1>Appellate Tribunal overturns duty & penalty on freight charges, excise duty not applicable.</h1> <h3>IDL CHEMICALS LTD. Versus COLLECTOR OF CENTRAL EXCISE, BHUBANESWAR</h3> IDL CHEMICALS LTD. Versus COLLECTOR OF CENTRAL EXCISE, BHUBANESWAR - 1999 (108) E.L.T. 762 (Tribunal) The Appellate Tribunal CEGAT, Calcutta overturned the Collector's decision to impose duty and penalty on the appellants for freight charges. The Tribunal agreed with the appellant's argument that excise duty is not applicable to transportation charges. The Tribunal found that the impugned order was not valid and allowed the appeal, providing relief to the appellants.
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