TMI Blog2002 (7) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... der-in-Appeal dated 29-10-2001 passed by the Commissioner (Appeals) vide which he upheld the order-in-original passed by the Deputy Commissioner of Central Excise dated 13-3-2001 disallowing the deductions claimed by them from the assessable value of their goods. 2. The appellants are engaged in the manufacture of optical fibre cables. They supplied the goods to the Department of Telecommunicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and unloading charges from the assessable value of the goods under Section 4 of the Central Excise Act. Therefore, the authorities below were duty bound to allow deductions as claimed by the appellants. But we find that the appellants have nowhere provided breakup in details of the charges incurred by them on account of freight, insurance, loading and unloading charges, liquidated damages etc. in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to accept this request of the counsel keeping in view the facts and circumstances of the case and in the interest of justice. 5. The learned SDR has no doubt reiterated the correctness of the impugned order of the Commissioner (Appeals). But, in the light of the facts and circumstances of the case, referred to above, we find it a fit case to remand the matter back to the adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
