2013 (4) TMI 494

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.... B.L. Narasimhan, Advocate For the Respondent: Shri Amresh Jain,   A.R. JUDGEMENT Per G. Raghuram: Heard Shri B. Lakshmi Narasimhan, ld. Advocate for the appellant and the ld. D.R. for the respondent Revenue. This appeal is preferred against a common Order in Appeal dated 8.8.2012, confirming several Orders in Original dated 2.4.2012 whereby the adjudicating authority disallo....

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.... assessee for transportation of specified goods from the place of manufacture to the export terminal were paid by series of single invoices, which included freight charges for onward transportation for export as well as return of the empty containers to the factory premises. The adjudicating authority found and recorded that Appellate authority confirmed the primary authority's conclusion, that th....