C.C.E. Vs. SRI RAYALASEEMA HIGH STRENGTH

JUDGEMENT

(1.) THESE two reference applications are filed by the Revenue against the Final Order Nos. 1209, 1210/98, dated 26 -6 -1998 [1998 (104) E.L.T. 573 (T)] of the Tribunal. In the said final order the Tribunal had set aside the impugned order -in -original confirming demand of duty with respect to inclusion of return freight charges on empty tankers/lorry in the assessable value of the chemicals manufactured by the assessee; duty on tankers fabricated within the assessee's factory and mounted on duty paid truck chassis belonging to the transport contractors; and differential duty on freight charges which was sought to be added to the assessable value.

(2.) SMT . Aruna N. Gupta, learned DR reiterates the said applications and draws our attention to the Revenue's prayer to refer the following questions of law to the Hon'ble High Court of Andhra Pradesh :

(3.) HEARD Smt. Aruna N. Gupta, learned DR and Shri M. Chandrasekharan, learned Advocate and Shri S.R. Narayanan, learned Consultant for the applicants.