2008 (7) TMI 316

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....ant. Shri V.K. Agrawal, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner (Appeals) No. 39-CE/APPL/ALLD/2002 dated 26-3-03. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : 3.1 The appellant manufactured transformers and supplied the transformers on contract to U.P. Power Corporation at the....

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....to the transporters than what they actually collected as freight at flat rate from U.P. Power Corporation. He also relies on the decision of the Tribunal in the case of Apollo Tyres Ltd v C.C.E, Cochin - 2003 (160) E.L.T. 836 (Tri.-Bang.) and in the case of Filament India v. C.C.E., Jaipur - 2003 (160) E.L.T. 314 (Tri.-Del.) wherein such equalized freight was allowed. 5. Learned DR reiterates t....