2004 (12) TMI 265

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...., Member (J) (Oral)]. - The stay application and the appeal arise from OIA No. 37/2004 dated 26-3-2004. As the issue is a settled one, therefore, with the consent of both the sides, the appeal is taken up for decision by allowing the stay application. 2. The department's case is that for the period from 1-7-2000, the appellant have collected certain amounts in the guise of freight and not the a....

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.....L.T. 314 (Tri.-Del.); West Coast Paper Mills Ltd. v. CCE, Bangalore - 2004 (172) E.L.T. 493 (Tri.-Bang.). In both these rulings, the Tribunal has noted that when the law does not require duty to be charged on transportation charges and the mere fact that transportation charges and price of goods had not been shown separately in the invoice as required under Rule 5 of the Valuation Rules that by i....