2011 (7) TMI 602

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....J. Appearance: Appeared for Appellant : Shri S.K. Bhaskar, SDR Per Ashok Jindal : This is an appeal filed by the Revenue. The short issue involved in this appeal is whether the respondent is enti....

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....med the part of assessable value. 2. On perusal of the record, it has been found that the respondent have included the amount incurred on outward transport agency in assessable value of the goods cle....