2018 (6) TMI 1135

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....(A.R.) ORDER Per: Dr. D.M. Misra 1. This is an appeal filed against Order In Appeal No. KRS/431/VAPI/2008 passed by the Commissioner (Appeals) Central Excise and Customs-Vapi. 2. Briefly stated the facts of the case are that the appellant are engaged in the manufacture of Acid Slurry of various grade, detergent powder etc. Since appellant had recovered "handing charges" and "Service Ch....

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....he present appeal. 3. Ld. Advocate Shri Raj Vyas for the appellant has submits that this is the second round of litigation before this Tribunal. He submits that in delivering the Acid Slurry at the buyers premises, they incurred handing charges and other charges like deploying security person accompanying the Acid Slurry Tank, etc. which are in the nature of post manufacturing expenses, therefo....

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....y of such charges from the customers had not been disclosed to the department, hence, extended period has been rightly invoked in confirming the demand. 5. Heard both the sides and perused the records. 6. We find that in the first round of litigation, this Tribunal remanded the matter to the Ld. Commissioner (Appeals) to decide the case on merit afresh and the appellant was given liberty to ....