1986 (12) TMI 245

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....Respondents. [Order per : K.L. Rekhi, Member (T)].  - The revision show cause notice of the Central Government seeks to disallow deduction of cost of transportation from the sale price of the respondents' goods on the ground that assessable value of the goods at the factory gate was ascertainable. 2. The respondents maintain that there was no sale of their goods at the factory gate and tha....