2013 (9) TMI 58

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..... al of the Revenue is as to whether the freight charges collected by the respondents for return journey of the vehicles used for transportation of explosives is required to be added in the assessable value of the same or not. 2. We find that Commissioner (Appeals) for granting relief to the respondents had relied upon the Tribunal's decision in the Majestic Auto Ltd. vs. CCE reported in [2004 (166 .....

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