TMI Blog2014 (12) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... eclaration filed by the appellant during the relevant period and the same have been submitted before us. On a perusal of these price declarations, it is seen that the respondent had enclosed the work-order and also the purchase orders for the supply of pipes in respect of work-contract undertaken by them. If these documents were available with the Revenue and deduction towards freight was claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correctly held the demand as time-barred. - Decided against Revenue. - Appeal No.E/3596/2004 - - - Dated:- 16-4-2014 - P R Chandrasekharan and Anil Choudhary, JJ. For the Appellant : Shri Navneet, Additional Commissioner (AR) For the Respondent : Shri Gajendra Jain, Adv. JUDGEMENT Per: P R Chandrasekharan: Revenue is in appeal against Order-in-Appeal No: PS(320)/101/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dum, it has been urged that merely because declarations under Rule 173C were filed with the department and RT-12 returns were also submitted, it does not mean that assessee had not suppressed that the goods were delivered at the site where the work was undertaken. The transportation documents show that the consignee as self' which shows that there is no delivery at the factory-gate and the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up on 27/02/2014, we had directed the Revenue to submit copies of the price declaration filed by the appellant during the relevant period and the same have been submitted before us. On a perusal of these price declarations, it is seen that the respondent had enclosed the work-order and also the purchase orders for the supply of pipes in respect of work-contract undertaken by them. If these documen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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