2007 (1) TMI 380

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....sions)<br>Dated:- 29-1-2007<br> E/439/05 - S-137/KOL/2007<br>Central Excise<br>S/Shri C.N.B. Nair, D.N. Panda, JJ. REPRESENTED BY : Shri K.K. Banerjee, Advocate, for the Appellant. Shri Y.S. Lon....

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....taxes payable. Further, it is well-settled that in regard to freight, differences arising between actual and charged cannot form part of the assessable value, since excise is a levy on manufacture and....