2002 (7) TMI 480

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.... Appellant. None, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - This appeal of the Revenue was argued by Shri Jain. Respondents were not present in spite of notice. 2. The respondents manufacture computers. The dispute was on the valuation thereof. The assessees had not justified the deduction on account of freight by producing proof of actual freight paid. The As....

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....at the value of the system software had been included in the cost of the computers and that the value of the application software was not includible. The contest is on the ground that the Commissioner (Appeals) had accepted the claim of the assessees without insisting on any proof. We find that he found "substantial force" in the submission of the assessees. Although the order does not show whethe....