2009 (5) TMI 755

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....ate, for the Respondent. [Order per : P.K. Das, Member (J)]. -  Since common issue involved in these appeals all are being taken together for disposal. 2. Revenue filed these appeals against order of the Commissioner (Appeals) whereby it has been held that the respondents are eligible for deduction on equalized freight. 3. Heard both sides and perused the records. 4. The m....

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....e with the submission of the learned D.R. Rule 5 of Central Excise (Appeals) Rules, 2001 provides production of additional evidence before the Commissioner (Appeals). Rule 5(2) of the said Rules provides that no evidence shall be admitted unless Commissioner (Appeals) records in writing the reason for its admission. Sub-rule (3) of Rule 5 of the said Rules, is reproduced below :- "(3) The Co....