TaxTMI 
TaxTMI 
2004 (1) TMI 263
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.... relevant for the purposes of the present appeal i.e. from 1-10-96 to 28-2-97, the appellants' various products were transported from I.O.C., Morigram, a registered warehouse for storing non-duty paid stock, to various depots of the appellant company. On payment of duty on the assessable value applicable at I.O.C., Morigram. 2. The above locations are attached to the refineries for their normal s....
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....ven) towards duty on the Transportation Cost paid by the appellants for removing the goods from Morigram Warehouse to the various depots. 5. The said demand was confirmed by the original adjudicating authority and upheld by the Commissioner (Appeals). Hence the present appeal. 6. We have heard Shri P.K. Das, learned Advocate for the appellant company and Shri N.K. Mishra, learned J.D.R. fo....
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.... Administrative Price Mechanism and is not in a position to recover the said Charges from their buyer. The said Charges are borne by the appellant company themselves, in which case there is justification for inclusion of the said Transportation Charges assessable value of the goods. 8. We find that the Commissioner (Appeals) has held that such Transportation Charges from Morigram Terminal to diff....