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TMI Blog2019 (2) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate for the Appellant. Shri Guna Ranjan, Superintendent (AR) for the Respondent. ORDER Per: M.V. Ravindran These two appeals are directed against Orders-in-Appeal No. 54/2009 (V-I) ST dated 27.04.2009 & 78/2009 (V-I) ST dated 31.07.2009. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding taxability of the amounts paid by the appellant to vario ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilar issue in respect of very same assessee this bench has taken a view as reported at [2018 (10) TMI 553- CESTAT, Hyderabad]. It is his submission that in the earlier case, as cited, Adjudicating Authority had extended them abatement of 75% on the value of the freight. While, in these cases both the lower authorities have not extended any abatement of 75% on the total freight charges paid which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... freight value of the appellant needs to be extended which is considered in earlier two appeals. The adjudicating authority shall re-calculate the tax liability by extending abatement of 75% of the freight value and calculate the tax payable along with interest and appellant will discharge the same immediately. 9. Since, the issue involved in this case was being agitated in various courts, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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