2008 (7) TMI 316

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..... he Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner (Appeals) No. 39-CE/APPL/ALLD/2002 dated 26-3-03. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : 3.1 The appellant manufactured transformers and supplied the transformers on contract to U.P. Power Corporation at their different locations. As per the terms of .....

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..... llected as freight at flat rate from U.P. Power Corporation. He also relies on the decision of the Tribunal in the case of Apollo Tyres Ltd v C.C.E, Cochin - 2003 (160) E.L.T. 836 (Tri.-Bang.) and in the case of Filament India v. C.C.E., Jaipur - 2003 (160) E.L.T. 314 (Tri.-Del.) wherein such equalized freight was allowed. 5. Learned DR reiterates the findings and reasoning of the Commissioner (A .....

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