2009 (5) TMI 663

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.... the Appellant. Ms. M.I.J. Micheal, JCDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  A very short point is involved in the present appeal demand of duty of Rs. 26,676/- stands confirmed against the appellant along with the imposition of penalty of identical amount on the ground that during the period 1-8-2001 to 31-3-2005, they have received more insurance charg....

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....the Hon'ble Supreme Court in the case of Baroda Electric Meters - 1997 (94) E.L.T. 13 (S.C.) and in the case of M/s. Escorts JCB Ltd. v. C.C.E., Delhi reported in 2002 (146) E.L.T. 31 (S.C). The said two decisions stand followed by the Tribunal in umpteen number of cases. 3. Our attention has also been drawn to the sample invoice produced on record indicating that as per terms of purchase ....