Customs, Excise and Gold Tribunal - Bangalore
Hewlett Packard vs Cce on 10 May, 2005
ORDER S.L. Peeran, Member (J)
1. The stay application and the appeal are taken up together for disposal as per law, as the issue lies in a short compass. The duty confirmed is Rs. 15,905/- and a penalty of Rs. 5,000/-. The issue pertains to a claim for equalized freight. The appellant's contention is that they are entitled for claim for seeking deduction on the equalized freight charges and the issue is no longer res integra as the matter has been decided by this Bench in the case of BHEL v. CCE vide Final Order No. 146/2005 dated 25.1.2005. The Tribunal has followed large number of judgements as noted in the said order. The judgements are as follows:
1. Apollo Tyres Ltd. v. CCE -
2. Majestic Auto Ltd. v. CCE -
3. Filament India v. CCE - 2003 (160) ELT 314
4. Kisan Mouldings Ltd. v. CCE - Final Order No. 124 - 126/2004 - NB(A) dated 3.3.2004 Ld. Counsel has also relied on the decisions of this Tribunal in the case of CCE v. Laxmi Engineering - and that of West Coast Paper Mills Ltd. v. CCE - .
2. Heard ld. DR, who reiterated the departmental view.
3. On a careful consideration we find that the appellant's claim for seeking deduction on the equalized freight charges is no longer res integra and the issue is covered on the decisions cited above. Respectfully following the above ratio we set aside the impugned order and allow this appeal. Stay application also gets disposed of accordingly.
(Dictated and Pronounced in Open Court)