https://www.taxtmi.com/caselaws?id=104917 A specific 30-day period granted by the Commissioner (Appeals) to produce proof of actual freight payment was not an indefinite extension, so the Revenue's objection failed and the freight deduction was upheld. The assessable value of computers did not include the value of application software where the Commissioner (Appeals) accepted the assessee's claim on the basis of substantial force in the submissions, and Revenue produced no material to rebut that finding. The valuation-related challenge therefore failed in full, leaving the assessee's relief intact. en-us Thu, 04 Jul 2002 00:00:00 +0530 Thu, 01 Mar 2012 17:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104917 A specific 30-day period granted by the Commissioner (Appeals) to produce proof of actual freight payment was not an indefinite extension, so the Revenue's objection failed and the freight deduction was upheld. The assessable value of computers did not include the value of application software where the Commissioner (Appeals) accepted the assessee's claim on the basis of substantial force in the submissions, and Revenue produced no material to rebut that finding. The valuation-related challenge therefore failed in full, leaving the assessee's relief intact. Case-Laws Central Excise Thu, 04 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104917