2008 (6) TMI 443

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..... Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is an appeal by the Department against the order of Commissioner (Appeals) No. 91/RPR-I/2005 dated 12-8-2005. 2. None appears for the respondent. Heard the learned DR. 3. The respondent is a manufacturer of Oxygen Gas and Dissolved Acetylene Gas which are transported in specifically designed vehicles to various customers/de .....

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..... es. He relied on the clarification of the Board vide Circular No. 643/34/2002-CX., dated 1-7-2002 (S. No. 2) relating to freight charges. On appeal by the party, the Commissioner (Appeals) relying on the decision of the Hon'ble Supreme Court in the case of Indian Oxygen Ltd.v. CCE, 1988 (36) E.L.T. 723 (S.C.) allowed the appeal. 4. Learned DR submits that the assessee did not indicate the ac .....

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..... ce of delivery". 5.2 In this particular case where the gases are transported in a specially designed vehicle, the details furnished by the assessee towards the freight needs to be accepted in the absence of contrary evidence. As regards the submission that the loading charges of the filled cylinders within the factory is definitely includible in the assessable value, it is noticed that there .....

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