2011 (5) TMI 743

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....narayanan, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by Commissioner (Appeals), vide which he has set aside the order of lower authority confirming duty of Rs. 4,19,235/- (Rupees Four Lakhs, Nineteen Thousand, Two Hundred and Thirty Five Only) along with confirmation of interest and imposition of penalty, Revenue has filed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sessable value of their final product. The said plea of the respondent stand accepted by the Commissioner (Appeals). Hence, the present appeal. 3. On going through the order passed by Commissioner(Appeals), we note that admittedly the respondents have not claimed any separate deduction on account of transportation and octroi. The appellate authority by holding that such expenses are toward....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....troi charges were never paid by them. The onus to rebut the appellant's plea that such expense on clearance, freight and octroi was on the Revenue, by production of evidence to the contrary, inasmuch as it was they, who were making the allegations. As such, we find no infirmity in the view adopted by the Commissioner (Appeals). 4. Apart from the above, we note that the demand relates to th....