2008 (6) TMI 443

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....ten Submission, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  This is an appeal by the Department against the order of Commissioner (Appeals) No. 91/RPR-I/2005 dated 12-8-2005. 2. None appears for the respondent. Heard the learned DR. 3. The respondent is a manufacturer of Oxygen Gas and Dissolved Acetylene Gas which are transported in specifically desig....

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....has not been indicated in the invoices. He relied on the clarification of the Board vide Circular No. 643/34/2002-CX., dated 1-7-2002 (S. No. 2) relating to freight charges. On appeal by the party, the Commissioner (Appeals) relying on the decision of the Hon'ble Supreme Court in the case of Indian Oxygen Ltd.v. CCE, 1988 (36) E.L.T. 723 (S.C.) allowed the appeal. 4. Learned DR submits tha....