BWL LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) This appeal has been preferred by the appellants against the impugned Order -in -Appeal dated 29 -10 -2001 passed by the Commissioner (Appeals) vide which he upheld the order -in -original passed by the Deputy Commissioner of Central Excise dated 13 -3 -2001 disallowing the deductions claimed by them from the assessable value of their goods.

(2.) The appellants are engaged in the manufacture of optical fibre cables. They supplied the goods to the Department of Telecommunication under purchase order on a consolidated price inclusive of packing charges, freight, insurance etc. They claimed deduction on account of excise duty, charges for freight, insurance, loading and unloading, liquidated damages, interest on receivables, and salaries of the marketing staff. These charges, according to them, incurred under the various heads were in the nature of post removal expenses. The adjudicating authority disallowed these charges and that order of the adjudicating authority was affirmed by the Commissioner (Appeals).

(3.) We have heard both sides and gone through the record.