2011 (4) TMI 9

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....For the Respondent/s   Per Jyoti Balasundaram The respondents herein were engaged in repacking and clearing Sabeena Handmade Detergent Scouring Powder in packets of 500 gms. 1 kg., 1.5 kgs and 2.5 kgs. They had claimed Rs.260/- per MT as equalized freight as abatement, while the actual freight incurred for equalized freight was only Rs.209.20 per MT. It appeared that ineligible excess abat....

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....aroda Electric Meters Ltd. Vs CCE [1997 (94) ELT 13 (SC)] wherein the apex court has held that if freight actually paid less than the amount collected by way of equalized freight, the differential duty is not includible in the assessable value. The apex court relied upon its earlier decision in Indian Oxygen Ltd. [1988 (36) ELT 723(SC)]. The decision in Baroda Electric Meters case (supra) has been....