1998 (4) TMI 312

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....llant. Shri T. Premkumar, SDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  Heard both sides. 2. Vide the impugned order the Collector confirmed duty amounting to Rs. 18,583.23 calculated on the difference of the sums charged as freight from the buyers and the expenditure actually incurred on freight. A penalty of Rs. 2500 was also imposed upon the appellan....

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....d have also perused the cited judgments. 7. In the judgments cited by the appellant's Counsel the Supreme Court's view that the Excise duty is a tax on the manufacture of goods and is not a tax on profits made on transportation of goods has been followed by the Tribunal. The Tribunal in the case of Empire Industries Ltd. has held that the profit earned in a post clearance activity was not ....

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....t go against the decision given by the same bench in the case of Empire Industries. In the case of Bihar Caustic and Chemicals the judgment is distinguishable. In that case the assessee had depressed value by showing higher costs towards freight transportation than was actually incurred. In the case on hand the show cause notice does not allege that the higher more amount as realised from the buye....