2003 (12) TMI 504

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....H.C. Daruwala and M.H. Patil, Advocates, for the Appellant. Shri K.K. Bablani, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Prayer in the application for dispensing with the condition of pre-deposit of duty amount of Rs. 21,72,451/- confirmed against the first appellant, M/s. Albright & Wilson Chemicals India Ltd. with the identical amount of personal penalty impos....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....om the factory to the Dumping ground are included in the assessable value of the Gypsum. From the dumping ground, Gypsum is further sold to the Customer on as is where as basis, their customer makes their own arrangement for transportation of Gypsum and engaged the same M/s. N.S. Shetty, who worked for them, for transportation of the same from the dumping ground by loading the Gypsum from the said....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m the said ground has to be considered as if the goods are being loaded from the factory premises. As such, irrespective of the fact that such loading charges are being paid by the customers, the same are includible in the assessable value. Accordingly, he prays for rejecting the stay petition. 3. After considering the submissions made by both the sides, we are of the view that the issue i....