2002 (7) TMI 746

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....pellant. Ms. K.A. Mishra, JDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - The above captioned appeals have been preferred against the common order-in-appeal dated 18-4-2001 vide which the Commissioner (Appeals) has affirmed the Order-in-Original passed by the Deputy Commissioner disallowing the exclusion of freight and insurance charges from the assessable value of the go....

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....posed to be imposed on them. The Deputy Commissioner who adjudicated the show cause notice confirmed the demand through the Order-in-Original and those orders had been affirmed by the Commissioner (Appeals), through the common Order-in-Appeal. 3. The issue as to whether freight and insurance charges collected by the appellants from the buyers were to be added in the assessable value or not....