https://www.taxtmi.com/caselaws?id=123369 The Appellate Tribunal upheld the decision of the Commissioner (Appeals) and rejected the Revenue's appeals. It was found that the adjudicating authority exceeded the scope of the show cause notices by disallowing deductions for freight and octroi charges due to a perceived shift in the place of removal, an issue not raised in the notices. The Tribunal emphasized that the authority erred in not considering documentary evidence and not indicating deductions in the invoice value, leading to the rejection of the Revenue's appeals. en-us Tue, 19 Feb 2008 00:00:00 +0530 Thu, 13 Sep 2012 13:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123369 The Appellate Tribunal upheld the decision of the Commissioner (Appeals) and rejected the Revenue's appeals. It was found that the adjudicating authority exceeded the scope of the show cause notices by disallowing deductions for freight and octroi charges due to a perceived shift in the place of removal, an issue not raised in the notices. The Tribunal emphasized that the authority erred in not considering documentary evidence and not indicating deductions in the invoice value, leading to the rejection of the Revenue's appeals. Case-Laws Central Excise Tue, 19 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123369