2014 (6) TMI 682

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..... ing that in terms of Board’s Circular No. 249/83/96-CX., dated 11-10-1996, invoices were not required to be submitted to the department and the assessee’s failure to show transportation charges separately in the invoices came to the notice of the Revenue at the time of visit of the officers to their factory. We find no justification in the above reasoning of the adjudicating authority. If the invo .....

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..... the appellants depot to the buyers premises. After going through the impugned order, we find that the adjudicating authority has not disputed the legal issue that such charges are available as deduction from the assessable value. However, he has denied the same on the short ground that the assessee has not shown the said transportation charges separately in their invoices for the period 1-7-2000 .....

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..... t, we find that period involved is from 1-7-2000 to 11-9-2000 and the show cause notice stand issued on 30-4-2002. The adjudicating authority has invoked the longer period of limitation by observing that in terms of Board s Circular No. 249/83/96-CX., dated 11-10-1996, invoices were not required to be submitted to the department and the assessee s failure to show transportation charges separately .....

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