2009 (1) TMI 615

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....V.P.C. Rao, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. -  In terms of the impugned order, the appellant is required to pre-deposit a sum of Rs. 19,33,239/- towards duty confirmed under Section 11A. Equal penalty under Section 11AC has also been imposed. Interest under Section 11AB has also been demanded. 2. We heard both sides. 3. The impug....

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....the charges incurred from the factory gate to the depot. Further, he stated that the appellants actually collect certain percentage of the basic value of the goods towards freight and this amount is received by the factory and there is no evidence that these amounts are paid to the transporters. Hence, according to the learned SDR, the department's case is that the appellants collect some money in....