2019 (7) TMI 1004

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....mesh Nair The brief facts of the case are the appellant are engaged in manufacture of parts of petrol pump and supplying the same to the pump of Reliance Industries Ltd.. Due to delay in lifting the goods by the buyer, they have amended the purchase order according to which the buyer is under obligation to pay an amount of Rs. 3,50,000/- per month towards storage charges, if the goods is not lift....

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....Oxygen Co. Ltd 2007 (208) ELT 181 (Tri.-Bang.) * Faridkod Cooperative sugar Mills Ltd 2004 (171) ELT 174 (Tri.-Del.) * Spring Fresh Drinks 1991 ((54) ELT 333 (Tri.) As regard limitation, he submits that there is no malafide intention in non inclusion of the storage charges in assessable value as the purchase order was amended by Reliance Industries Ltd to this effect. He submits that the cond....

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.... of both the sides and perused the records. We find that duty on air lift charges, the appellant is not contesting the demand, hence the same is upheld. As regard the storage charges, we find that on merit, the issue is covered by this Tribunal Larger Bench Judgment in the case of Victory Electricals Ltd. (supra). However, on the issue of limitation, we find that since the issue involved is interp....