2017 (9) TMI 865

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..... nt Commissioner (AR),  for Respondent ORDER This appeal is directed against the impugned order of Commissioner (Appeals), Customs and Central Excise, Ghaziabad, whereby, she confirmed the Order-in-Original dated 31.03.2008 of the adjudicating authority, confirming the Central Excise duty amounting to Rs. 22,06,738/- with interest and also imposition of penalty of Rs. 22,06,738/- under Rule .....

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..... se duty on excess transportation charges. Accordingly, a show cause notice dated- 06.12.2007 was issued proposing demand of excise duty on the difference between the amount charged and the actual transportation charges incurred. 4.  Aggrieved by the Order-in-Original, appellant preferred an appeal but the appellate authority vide impugned order dismissed the appeal and upheld the view of the .....

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..... r the deferential amount between the equalized freight collected and actual cost incurred for transportation is to be added to the assessable value. We find that the issue has been decided by the Hon'ble Supreme Court in the case of M/s Baroda Electric Meters Ltd. (supra) wherein relying on the ruling by Hon'ble Supreme Court in the above reported case of Indian Oxygen Ltd. the Hon'ble Supreme Cou .....

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