2009 (4) TMI 611

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....e, for the Appellant. Shri A.K. Rastogi, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T) (Oral)]. - Heard both sides on the stay petition. 2. The applicant is manufacturing various products like air conditioner, refrigerator, computer monitor, colour television etc. Most of the products are governed by Section 4A for the purpose of valuation while some products manuf....

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.... balance only relates to transportation from factory to dealer's directly or from branches to dealers. He submits that his case is covered by the clarification of the Board's circular No. 97/8/2007-S.T., dated 23-8-2007 and also by the decision of Hon'ble High Court of Punjab & Haryana in the case of Ambuja Cement Ltd. v. Union of India - 2009 (236) E.L.T. 431 (P & H) = 2009-TIOL-110-HC-P&H-ST. ....