2003 (9) TMI 182

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....ted against Order-in-Appeal No. 231/2002 -TRY (ADK), dated 28-11-2002 by which the ld. Commissioner (Appeals) has upheld the order of the lower adjudicating authority but has set aside the penalty imposed on the appellant. 2. Ld. Advocate Shri K. Sankararaman submits that since the exclusion of the cost of transportation has to be allowed they had debited the duty on the cost of transportation ch....

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....ven deductions on equalized freight have also been allowed and since this is prior to the amendment, they are only claiming deductions on the actual freight and not the equated freight during the relevant period. 3. Heard ld. DR Shri C. Mani, who submits that Rule 5 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 provides deductions only for actual freight ....