2018 (9) TMI 165

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....mr., (AR) ORDER Per: Raju These appeals are filed by M.s Gokulanand Petrofibres against confirmation of demand and imposition of penalties. 2. Ld. Counsel for the appellant pointed out that the demand of Central Excise Duty was confirmed on them alleging that they have recovered certain freight amount which was not shown in their invoices. He pointed that actual freight amount shown in the i....

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..... Ltd. vs. Commissioner 2003 (153) ELT A98 (SC). 3. Saraswati Air Products Ltd. vs. CCE, Meerut 2009 (243) ELT 397 (Tri.-Del.). 4. We have gone through rival submissions. We find that find that there is not dispute about the head under which the said amounts were recovered by the appellant from their customers. The amount has undisputedly being recovered as charges for return of empty truck from....