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TMI Blog2017 (1) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri C. Hari Shankar, Senior Advocate for the appellants Present Shri Yogesh Agarwal, A.R. for the respondent ORDER The present appeal has been filed by the appellant against the Order dated 20.12.2006/11.1.2007 passed by Commissioner (Appeals) in Appeal No.304-305/2006. 2. Heard Shri C. Hari Shankar, ld. Senior Advocate for the appellant and Shri Yogesh A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 998. The appellant filed replies to the show cause notices and the Deputy Commissioner vide Order-in-Original No.404/99-20 dated 4.2.2000, disallowed the deduction on account of freight, octroi and insurance and allowed the deduction on account of sales tax to the extent of 5%.The appellant appealed against the order of the Deputy Commissioner before the Commissioner (Appeals). On 3.9. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s observed that- Vide the interim orders the adjudicating authority was also directed to examine the details provided by the appellant and furnish his comments with regard to their acceptability. The adjudicating authority has submitted that the appellant was requested to submit supportive documents to arrive at the quantum of deductions. The appellant vide their letter dated 10.9.2002 contended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al balance of the respective years. 8. Ld. Counsel has drawn our attention to Annexure A-11 where a list has been provided and it appears that the same was produced before the adjudicating authority as receiving stamp signature is there. 9. When the required information was submitted by the appellant to the adjudicating authority and the same was not considered in the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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