2017 (6) TMI 1099

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....or Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is filed by the appellant - M/s U. P. State Spinning Co. Ltd. against Order-in-Appeal No.20-CE/LKO/2007 dated 21.05.2007 passed by Commissioner of Customs & Central Excise (Appeals), Lucknow. 2. The brief facts of the case are that the appellants - M/s U. P. Stat....

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....o why short paid Central Excise duty amounting to Rs. 3,47,903/- should not be demanded from them. The appellants submitted before the Original Authority that the extra amount that was pointed out in the said Show Cause Notice dated 15.04.2002 was nothing but the transaction charges and the same were admissible to be deducted from the assessable value of the goods cleared from depot/consignment ag....

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....nsel. Perused the record. The appellant had submitted before this Tribunal during the hearing of Stay Application that during the relevant period the price of the goods sold from factory gate as well as from depot/consignment agents were the same and the extra amount that was alleged to have been collected in the Show Cause Notice was cost of transportation and the cost of transportation was shown....