2013 (11) TMI 1124

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.... P.G. Chacko These applications seek waiver of predeposit and stay of recovery against the adjudged dues which include duty of Rs.54,62,430/- demanded from the appellant for the period from December 2003 to March 2004 and the connected penalty (both under challenge in the first appeal) and duty of Rs.1,07,29,461/- demanded for the period from April to September 2004 and the connected penalty (b....

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....is sold to retail dealers who, in turn, sell the product to the ultimate consumers. The Department issued show-cause notices to HPCL alleging that the delivery charges collected for delivery of the bottled(packed) LPG to the distributors were also liable to be included in the assessable value of the LPG(bulk) cleared from the warehouse and that HPCL had short-paid duty during the material period o....

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....assessee and imposed penalties on them. The present appeals are directed against the orders passed by the Commissioner of Central Excise. 3. The adjudicating authority found from the figures certified by the assessee's Chartered Accountant that the freight actually incurred in the transport of LPG to the dealers premises was far less than the freight claimed by HPCL for abatement as average fre....

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....udes among other things such as delivery charges from the Bottling Plants to the dealers premises. We find that this amount represents the cost of transportation from the Bottling Plants to the dealers premises. Even though this cost may not be equal to the actual, it cannot be included in the assessable value as transportation is entirely different activity from manufacture. It is seen that the f....