1997 (7) TMI 126

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....5-7-1997<br>15457-15459 of 1996 - -<br>Central Excise<br>J.S. Verma, CJI, K. Venkataswami and B.N. Kirpal, JJ. &nbsp; [Order]. - The Tribunal accepted the position that equalised freight was charged....

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....rrect premise. It was clearly held in Indian Oxygen Ltd. v. Collector of Central Excise - 1988 (36) E.L.T. 723 (S.C.) = 1988 (Supp.) SCC 658, that the duty of excise is a tax on the manufacturer and n....