2005 (3) TMI 583

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....Tata, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - M/s. Shree Rajasthan Syntex Limited is a manufacturer of man-made yarn which is liable to central excise duty on ad valorem basis. The present appeal relates to duty demand and imposition of penalty on the ground that transport expenses from factory gate to the transporter's godown which was collected from the customers is ....