2004 (9) TMI 528

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant. Shri A.K. Saxena, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The valuations adopted by the assessee, a processor of MMF, had been impugned by the department. The basis of the break up of 10% costs, as declared by the assessee's clerk were to be constituted as follows - i) Cost of Transportation - 0.75% (ii) Transit Insurance....