2008 (1) TMI 122

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....jan Satapathy, Member (T)]. -1. Heard both sides. After hearing both sides for some time, we dispense with the requirement of pre-deposit and take up the Appeal with the consent of both sides for the hearing and decision today itself. 2. The demand against the Appellants comprises of Rs. 8568/- towards duty on goods found short during surprise check by the Excise Officials and Rs. 3,32,434/- to....

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....despatched by Rail. The Appellants in the course of hearing states that generally he has to spend a little more out of his pocket to meet the Railway freight charges. In any case there is no evidence on record that the Appellants have received more amounts towards freight than what they have incurred. In view of the finding as above, we are of the view that the cost of transportation which is sepa....