1999 (3) TMI 246

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.... the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The total demand in this case is Rs. 11,27,04,941.29 and a penalty of Rs. 20.00 lacs has also been imposed. Bulk demand of Rs. 8.46 crores is on account of freight, turn-over tax and sales tax equalised by the applicants, of all their factories. The submission of the applicants in respect of the demand on this amount is t....

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....nt on account of damage suffered during transit. 3. None is present for the applicants and hence we have heard Shri Yadav, the Departmental Representative and perused the papers. 4. We find that the Supreme Court in the case of Government of India v. MRF Ltd. reported in [1995 (77) E.L.T. 433 (S.C.)] has allowed deduction of bank charges for collection of sales proceeds. We also fi....