2014 (3) TMI 489

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.... these applications seeking waiver of pre-deposit and stay of recovery of Rs.37,96,91,593/- and equal amount of penalties imposed on them by the Commissioner. 2. On checking of the central excise record of the units, it was found by the officers that applicant has collected after sale charges claiming as insurance, transit charges and the same were not added by the applicant in the assessable val....

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....ing for the Revenue reiterates the findings of the lower authority and submits these charges were being recovered by the applicant from their dealers and these charges very much form as additional consideration as per Valuation Rules 2000 and Commissioner has rightly demanded the duty on these additional consideration. 5. After hearing both the sides, we find that the dispute in the present appea....