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2009 (4) TMI 384 - AT - Central ExciseValuation- The duty has been demanded on the excess freight collected by the appellants. When the freight collected is in excess of the actual, the amount represented a profit made on the freight. It cannot form part of the assessable value of the goods. In the light of the decision of Baroda Meters held that, there is no merit in the impugned order and the duty on excess freight is not demandable. Hence interest and penalty cannot be levied. Therefore we allow the appeal with consequential relief if any.
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