2005 (4) TMI 428

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....i S.V. Parelkar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President].- The demand of Rs. 83,02,115/- has been confirmed against the appellants herein on the ground that the appellants incurred less amount towards freight charges than a lump sum deduction of freight charges from the assessable value claimed by them. In addition to the above demand, penalty of Rs. 81,97,642/....

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....im for deduction of equalization freight. Moreover in the cases of Commissioner of Central Excise, Jaipur v. A. Infrastructure Limited - 2000 (122) E.L.T. 170 (Tribunal) and Farm Fresh Foods (P) Ltd. v. Collector of Central Excise, Chandigarh - 1999 (113) E.L.T. 441 (Tribunal), the Tribunal has held that excess amount claimed as freight cannot be included in the assessable value of the goods in th....