2007 (10) TMI 512

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : P.G. Chacko, Member (J)]. -  After examining the records and hearing both sides, we are of the view that the appeals can be disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeals. 2. The dispute in these appeals is with regard to valuation of the goods removed from the appellants' factory to their buyer's premises during the peri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pon in favour of the Revenue and, accordingly, differential duty was demanded with interest thereon by the original authority. The appeals preferred by the assessee against the orders of the original authority were rejected by the Commissioner (Appeals). The present appeals before us are against the appellate Commissioner's orders. 3. After considering the submissions of ld. counsel for the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 13 (S.C.). Ld. SDR has made an endeavour to distinguish the present case from the cases cited by ld. counsel. He has also sought to rely on the apex court's judgment in Prabhat Zarda Factory Ltd. v. CCE - 2002 (146) E.L.T. 497 (S.C.). We have perused this judgment of the Apex Court. We find that, in that case, it was admitted by the assessee that freight and insurance charges up to depot would be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X