TaxTMI 
TaxTMI 
2009 (10) TMI 721
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....or the Respondent. ORDER The appellant being a PSU, who have not obtained the clearance from the Committee on Disputes on an earlier occasion of hearing has filed the restoration application of its appeal, which was dismissed on 14-5-2009 by Stay Order No. 764/2009 and Final Order No. 623/2009. The cause being verified by Revenue and found to be correct, the appeal is restored to its original nu....
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.... notional freight amount. 3. The first appellate authority held the issue against the assessee holding that the quantity received in shore-tank is immaterial and that adjudication is to be made for the entire quantity of the bulk liquid. Even the demurrage charge was held to be part of transaction value. 4. Learned DR appearing for Revenue supports the order of the authority below. 5. Heard bot....
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....tion of sale value represents the transaction value for which the assessee was bound to pay appropriate duty. Even before the learned appellate authority the assessee failed to succeed. The reasoning given by both the authority below in respect of demurrage charges does not appear to be illogical. In this context page 5 of the order of the learned appellate authority is relevant which states that ....