TMI Blog2006 (6) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... l allowed by way of remand. - E/736/2005 - 1375/2006 - Dated:- 27-6-2006 - Dr. S.L. Peeran, Shri T.K. Jayaraman, JJ. REPRESENTED BY : Shri V.J. Sankaram, Advocate, for the Appellant. Shri R.K. Singla, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. This appeal has been filed against Order-in-Original No. 15/2004, dated 30-11-2004 passed by the Commissioner of Customs and Central Excise, Tirupati. The appellants are manufacturers of PVC pipes falling under Chapter Heading 39 of the Central Excise Tariff Act, 1985. The Central Excise officers carried out investigations after visiting the premises of the appellants. The officers carried out the verification of the physical stock of the finished goods ly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st under Section 11AB was demanded. (v) Penalty of Rs. 25,77,712/- under Section 11AC was imposed on the appellant-unit. The PVC pipes valued at Rs. 9,93,946/- were confiscated under Rule 25 of Central Excise Rules, 2001. However, the redemption fine of Rs. 1 lakh was imposed. The appellants are aggrieved over the impugned order, therefore, they have come before this Tribunal for relief. 2. Shri V.J. Sankaram, learned advocate appeared for the appellants and Shri R.K. Singla, learned JCDR appeared for the Revenue. 3. The learned advocate pointed out that the amount of Rs. 19,33,239/- has been demanded on account of the freight charges received from the customers over and above the value at which they have sold pipes at the depot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 3,76,994/ and Rs. 2,67,479/- before the issue of Show Cause Notice. They have pleaded that in view of this effect, no penalty is leviable. As regards the demand of Rs. 19,33,239/- being duty on the freight charges, it has been submitted that on the request of the customers, the appellants provided transportation facility to them. Only in respect of such despatches, transportation charges are collected, which covered transport of goods from the premises of the dealer of the appellant s unit to its customers. Shri Rajendra Prasad, Manager Accounts has filed an affidavit on this point. It was further submitted that the charges collected by the appellants towards the transportation are not retained by them. They have filed an affidavit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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