2013 (12) TMI 683

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Full Text of the Document

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....issioner (AR) PER : S S Kang Heard both sides. 2. The applicants filed this application for waiver of pre-deposit of duty of Rs.77,053/-, interest and penalty. The demand is confirmed after adding freight to the assessable value of the goods. The case of the Revenue is that the applicants are recovering the freight by issue of debit notes separately and the freight is mentioned in the invoice s....