2013 (11) TMI 1463

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ative (DR) JUDGEMENT Per. Archana Wadhwa :- The appellant is a public sector undertaking engaged in the manufacture of cotton yarn, which were being cleared by them at the factory gate as also through depots and consignment agents. 2. Two show cause notices were issued to the appellant. The first one was dated 5/11/01 raising demand of duty of Rs. 90,574/- for the period October, Novem....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....L.T. 581 (Tri.- Chennai). As regards the second show cause notice, learned advocate has assailed the same on the point of limitation. We have seen the declaration filed by the appellant which discloses the marketing pattern as through depot/branch offices. Further it stands disclosed in the said declarations that the transportation charges are not being included in the assessable value. As such, ....