COMMR. OF C. EX. Vs. MAINMOOD ENTERPRISES + CONSULTANT

JUDGEMENT

(1.) NONE appeared on behalf of the respondents in spite of notice. Heard the Addl. Commissioner (AR) for Revenue. The brief facts of the case are that the respondents are engaged in the manufacture of explosives and clearing the same on payment of appropriate duty Show -cause notice was issued for recovery of Central Excise duty of Rs. 3,73,191/ - under Section 11A of the Central Excise Act along with interest by adding transportation charges to the assessable value of the goods. The adjudicating authority confirmed the demand and imposed penalties on the respondents On appeal filed by the respondents, the Commissioner (Appeals) after relying on the Board's circular No. , dated 1 -7 -2002 set aside the demand. The Commissioner (Appeals) held that in the present case, ex -works price was available and separately shown in the invoice.