2004 (1) TMI 263

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....dhwa, Member (J)]. - During the period 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 attac....

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....ight lakh fifty thousand five hundred and seven) 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....

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....asmuch as the appellant company is governed by the 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 T....

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.... Gas Authority of India Ltd. and Others v. Commissioner of Central Excise, Vadodara & Others reported in 2001 (130) E.L.T. 322 (Tri. - LB) = (2000 (36) RLT 611 (CEGAT), has held that different sale prices fixed by the Oil Co-ordination Committee for L.P.G. in bulk or packed for different end-uses, are to be adopted as assessable values. Inasmuch as in the instant case, there is no dispute about th....