2014 (10) TMI 301

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lant. None, for the Respondent. ORDER None appeared on behalf of the respondents in spite of notice. Heard the Addl. Commissioner (AR) for Revenue. 2. The brief facts of the case are that the respondents are engaged in the manufacture of explosives and clearing the same on payment of appropriate duty. Show-cause notice was issued for recovery of Central Excise duty of Rs. 3,73,191/- under .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has shown them separately and the exclusion is permissible only for the actual cost the assessee has charged from his buyer. The contention is that in view of the above provision, the impugned order is not sustainable. 4. We find that the Commissioner (Appeals) in the impugned order gave a finding of fact that the transportation charges are separately shown in the invoice. Further we find t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X