2015 (1) TMI 330

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..... Shri B.S. Meena, Additional Commissioner (AR), for the Respondent. ORDER Heard the learned AR as none appeared on behalf of the appellant. 2. The appellant filed this appeal against the order passed by the Commissioner (Appeals) whereby a demand of Rs. 13,418/- is confirmed with interest. The Commissioner (Appeals) also upheld the imposition of penalties. 3. The brief fa....

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..... The contention of the appellants is that as per the agreement entered with the Orissa Mining Corporation Ltd., the freight and insurance are separately charged on actual basis as per the terms and conditions of the agreement. As per the contract, the basic price including excise duty was separately mentioned and as per the agreement, the transportation charges are to be paid @ Rs. 52/- per ....