2006 (5) TMI 240

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....ability of the appellants under the orders impugned in all these applications. 2. The appeals are directed against the order of the Commissioner (Appeals) by which the orders-in-original have been upheld raising a total duty liability of Rs. 11,83,295/- with equal amount of penalty imposed on the appellant. Out of the duty liability, an amount of Rs. 4,25,728/- is for duty calculated on distributor's commission @ Rs. 150/- per canister which amount was added to the transaction value. The amount of Rs. 1,65,827/- is worked out as duty payable on freight charges considering that the place of removal of the dutiable goods was from distributor's premises. An amount of Rs. 5,92,240/- is worked out as duty payable in respect of the rental....

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....istributor as well as books of accounts, which were not taken into consideration by the learned Commissioner (Appeals) while making the impugned order. 4. The authorized representative for the department, on the other hand, supported the reasoning and findings contained in the impugned orders. He submitted that as per the Board Circular No. 643/34/2002, dated 1-7-2002, the rental charges could validly be recovered in respect of the canisters. He submitted that the Board instructions were based on the amended provision and the circular was not taken into consideration by the Tribunal while deciding Grasim Industries (supra). As regards the commission amount, he submitted that it is evident from the invoice that after collecting the t....