2006 (9) TMI 480

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....ri Sanjay Kumar, JDR, for the Respondent. [Order per : T.V. Sairam, Member (J)]. - The applicant is challenging the order of the Commissioner (Appeals). In the order in original, the learned Assistant Commissioner has held that the insurance claim made by the applicant in respect of the value of damaged gear box from an insurance company as the sale proceeds becomes chargeable to Central Exc....