1998 (8) TMI 330

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....d both sides. 2. Three issues survive before the Tribunal in this appeal if a Modvat assessee, after relief has been given at the stage of adjudication. Two issues have only been pressed before me. These are as follows :- (i) Whether packing and forwarding charges shown separately in the Invoice, but duly paid thereon by adding those charges to assessable value, are liable to be exclud....