2001 (12) TMI 603

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....ssisted by D.K. Sinha Advocates, for the Appellant. Shri D.K. Bhowmick, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The amount of duty confirmed in all the nine appeals is to the tune of Rs. 3,07,286.66 (Rupees three lakh seven thousand two hundred and eighty-six and paise sixty-six) and personal penalty imposed is Rs. 5,000.00 (Rupees five thousand). 2. A....

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....tion was being undertaken by them, the segregation of the price of the Oxygen Gas by claiming Rs. 3/- as transportation charges was nothing but an attempt on their part to reduce the assessable value. The above view was based upon the fact that prior to 1-3-94, the appellants could not produce any documentary evidence to show that transportation was being undertaken by them. Shri Sinha's contentio....

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....ore the authorities below. As such, he prays for remand of the matter. 4. We have also heard Shri D.K. Bhowmick, learned J.D.R. for the Revenue. 5. After giving our careful consideration to the submissions made from both sides, we are of the view that the legal position as regards the deduction of transportation expenses to arrive at the correct assessable value, is settled by a ca....