2012 (5) TMI 209

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.... of the financial records of the assessee, it was noticed that the assessee had collected extra amount in the name of Majuri (labour charges) and the Octroi from their customers during the year 2003-2004 and 2004-2005. These amounts were collected separately and not included in the assessable value. Taking a view that these amounts should have formed a part of the assessable value, differential du....

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.... so that they get another opportunity to convince the Revenue that the octroi charges collected from the customers had actually been paid to the Surat Municipal Corporation towards octroi and was towards finished goods.   3. As regards the labour charges, he submits that this amount is not collected from every customer and only when the customer requests that unloading should also be done ....

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....e combined reading of both the paragraphs would show that the adjudicating authority has committed a mistake in considering the tempo expenditure account instead of labour charge account . Ld.Counsel submitted that they will be able to show the documents and records to the original authority that the labour charges were collected only from customers who wanted the goods to be unloaded by the appel....

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....ure account instead of labour charge account . The Commissioner (Appeals) has relied upon the decisions of the original authority.   6. Under these circumstances, I find myself in agreement with the submissions made by the ld.Counsel that the matter should be remanded to original authority, so that the appellant gets another opportunity to present their case properly.   7. Accordin....