9911796707
TMI Blog2015 (1) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... , DR JUDGEMENT Per Archana Wadhwa: After dispensing with the pre-deposit of duties in all the three cases, we proceed to decide the appeals itself, inasmuch as we find that the issue involved relates to factual verification of the appellant's records. The appellant are selling their final products from the factory as also from their depot on FOR basis. However, in some cases, customers insis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue by entertaining a view that the freight discount extended by the appellant to their customers cannot be deducted from the assessable value on an average basis and as such, the same has to be added back to the value for the purpose of duty payment. Accordingly, the proceedings were initiated against them by issuance of show cause notice. 4. While adjudicating the show cause notice, the Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omer's premises is not being disputed by the original adjudicating authority. The only objection raised by him is that the appellant have not separately shown the freight element incurred by them from the factory gate upto the depot. Accordingly, for want of proper Chartered Accountant's certificate, the demands stand confirmed by him. 6. The appellant's contention is that they are not disputing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantum of freight neither did the original adjudicating authority called upon them to show cause against the actual freight discount, as against 1.5% average deduction. As such, they could not place the entire documentary evidence before the Addl. Commissioner in support of the above plea. 7. After having heard the ld. DR, we find that the original adjudicating authority, in principle, has held ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
