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2015 (2) TMI 518 - AT - Central ExciseDifferential duty liability - Assessee collected additional amounts as transportation charges by raising various debit notes but not indicating the said amounts on the invoice - Held that:- there is nothing on the records to show that the amounts collected were not freight charges but something else. On perusal of the records it also transpires that the respondent had collected only an amount, which is freight paid by them to the transporters and raised a debit note separately. We find strong force in the contention raised by the learned Counsel that the issue is now covered by various decisions and recent being CCE vs. Garware Enterprises Ltd. - [2014 (6) TMI 819 - CESTAT MUMBAI]. We find it so. The issue in hand is squarely covered by the decision in the case of Garware Enterprises Ltd. (supra). In view of the foregoing, we hold that the impugned order is correct and do not suffer from any infirmity. - Decided against Revenue.
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