2005 (3) TMI 583

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..... pondent. [Order per : C.N.B. Nair, Member (T)]. M/s. Shree Rajasthan Syntex Limited is a manufacturer of man-made yarn which is liable to central excise duty on ad valorem basis. The present appeal relates to duty demand and imposition of penalty on the ground that transport expenses from factory gate to the transporter s godown which was collected from the customers is liable to be incl .....

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..... ng charges shall be liable to duty and no duty shall be payable on the cartage charges. Since the facts of the case do not bring out any justification for invoking the extended period, the demand and refund would be limited to the amount falling within the normal period provided under the statute. For the same reason, no penalty is attracted. The appeals are allowed in these terms. - - TaxTMI - .....

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