2004 (2) TMI 560

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..... the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. After hearing both sides for some time on the application for waiver of pre-deposit of Rs. 3,34,138/- being the duty confirmed by including excess freight collected by the appellants herein during the period 1997-98 in the assessable value of goods manufactured and cleared by them, and penalty of Rs. 1 lakh imposed upon them, .....

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..... f Anjaleem Enterprises Pvt. Ltd. v. CCE - 2001 (137) E.L.T. 1190, where it was not a case of equalised freight; the Tribunal has applied the ratio of the Supreme Court s decision in the case of Baroda Electric Meters Ltd. and held that excess freight is not required to be included in the assessable value of goods manufactured. 3. Following the ratio of the above orders, we set aside the impugned .....

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