2011 (1) TMI 1232

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....Ravi Raghavan, Advocate, for the Respondent. ORDER Heard both sides. 2. The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) allowed the appeal filed by the respondents. 3. Brief facts of the case are that the show-cause notice was issued on the ground that during the year, 1999-2000, the appellants cleared t....

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.... is rightly passed. 5. We find that the Revenue has relied upon the C.A.'s Certificate dated 23-6-2000 whereby deduction of Rs. 1,08,45,220.45 was claimed on account of CDS freight. The show-cause notice was issued for denial of this deduction and to add this amount to the assessable value of the goods. The respondents thereafter, produced the C.A.'s Certificate dated 10th August, 2000 recti....