2015 (2) TMI 1051

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....brief facts of the case are that the appellant are manufacturer of polyester yarn. The said goods were being sold at uniform price from time to time. In addition to such price, the appellant has also recovered freight, insurance and textile committee fees on the said goods. On examination, it was found that the total amount of freight recovered by them was more than the freight incurred by them. S....

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....appellant also quoted number of decisions by this Tribunal in support of his contention. 3. The learned AR on the other hand argued that case is squarely covered by the decision of this Tribunal in the case of Tripty Drinks (P) Ltd. Vs. Commissioner of Central Excise, Bhubaneswar-I 2002 (147) ELT 586 (Tri-Kol) and the said decision of the Tribunal has been upheld by the Hon'ble Supreme Court.....

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....-SC-CX, that the duty of excise is a tax on the manufacturer and not a tax on the profits made by a dealer on transportation. In view of that decision, the view taken by the Tribunal cannot be sustained.          2. Consequently, the appeals are allowed and the impugned judgment of the Tribunal is set aside." 5. We have gone through the judgment in the cas....