2001 (3) TMI 417

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....ant. Shri D.C. Dighe, Advocate, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. -  We have heard Shri B.K. Choubey for the Revenue and Shri D.C. Dighe for the Respondent. 2. The respondents when narrating the details of the amounts charged from their buyers, in the invoices issued under Rule 52A of the Central Excise Rules, 1944 indicated certain amounts as per ....

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....; the amount demanded i.e. Rs. 965/-. He also imposed a penalty of Rs. 1000/- on the assessees. The assessee then filed an appeal. The Commissioner (Appeals) held that the charges were incurred for transport beyond the factory and as such were not includible in the assessable value. He did not accept the arbitrary division as made by the Assistant Collector. He held that since the charges were inc....