1997 (12) TMI 240

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..... rder per : V.P. Gulati, Vice President]. - The issue in the appeal relates to demand of duty for the reason that the freight charges actually incurred were less than the element of equalised freight which was claimed as abatement from the sale price. The ld. advocate has pleaded that the appellants based on the past 6 months expenditure on freight had worked out equalised freight element and the .....

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..... artment has pleaded that the period involved is two months i.e. June, 1985 and June, 1986. He has pleaded that the demand in respect of the freight element incurred is for these two months. He has pleaded that the department came to know about the lower freight incurred only in 1987 and the appellant did not come on record in this regard. He has therefore pleaded that the appellants have suppresse .....

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..... is not the case of the department that the appellants in any way furnished wrong data or claimed abatement based on some manipulated figures. It is what happened in the future in regard to expenditure incurred which has given rise to the demand. 4. We observe based on sale pattern and also the contract of the carriage of the goods freight element could vary during certain periods. There is .....

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