TMI Blog2015 (8) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant to the transporter. Rather the invoices produced by the appellant indicate that amount of freight has been recovered from the appellant. The verification report dated 24.10.2013 made by the jurisdictional range officer also conveyed that supplier of the material to the appellant has charged the freight in their invoices. Copy of this report has not been given to the appellant. The ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate authority has confirmed the demand of ₹ 3,02,401/- alongwith interest and imposition of penalty. However, demand of ₹ 43,926/- with respect to duty demand on debit notes was set-aside by the first appellate authority with respect to interest thereon and penalty. 2. Shri S.J. Vyas (Advocate) appearing on behalf of the appellant argued that the demand of ₹ 3,02,401/- is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Learned Advocate also argued that on realisation of factual details, revised balance sheets were reconstructed and submitted to the lower authorities. That as per the findings of the adjudicating authority the information submitted by the appellant were got verified from the jurisdictional range officer, vide file No. SLV-I/Dn.III/Systematic/2013-14 dated 24.10.2013. It was his case that on veri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces under which the materials have been supplied to the appellant. The sample invoices indicate that freight amount is recovered from the appellant. It has been observed by the appellate authority that once the goods are supplied on FOR destination basis then the freight has to be considered as to have been paid by the consignor when the goods are supplied on FOR destination basis. The observation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings, after giving an opportunity of personal hearing to the appellant. The appellant should produce all the documentary evidence required to be establish that the freight is not paid by them to the transporters. It is made clear that all the issues are kept open for the adjudicating authority to deliberate upon. 5. Appeal is allowed by way of remand to the adjudicating authority. (Order di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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