TMI Blog2010 (11) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... DER Heard both sides. 2. The respondent is a manufacturer of LPG Cylinders and supplied the same to the oil companies, like, IOCL, BPCL and HPCL. The supply was made on the basis of purchase orders placed by the buyers which indicated that the freight actually incurred should be paid to the manufacturer of the goods. The respondent raised invoices for the price of the cylinders and separate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and perused the records. In the present case, the supply has been made to the oil companies based on purchase orders which clearly envisaged the payment of freight on actual basis. The original authority confirmed the demand merely on the ground that in the excise invoices, the freight amount collected has not been separately shown. In the present case, the freight amounts have been collected sep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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