2014 (6) TMI 682

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....wal, Advocate, for the Appellant. Shri Sanjay Jain, DR, for the Respondent. ORDER After hearing both sides, we find that the dispute involved in the present appeal relates to the claim of deduction on account of transportation charges from the appellants depot to the buyers premises. After going through the impugned order, we find that the adjudicating authority has not disputed the legal....

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....fect of depriving the assessee of substantial benefit which are otherwise admissible in law. As such, by following the said decision, we are of the view that the finding of the Commissioner on merits of the case are not sustainable. 3. Apart from that, we find that period involved is from 1-7-2000 to 11-9-2000 and the show cause notice stand issued on 30-4-2002. The adjudicating authority ....